399 A.2d 435 J. L. Turner Company, Appellant v. Commonwealth of Pennsylvania, Appellee. Commonwealth Court of Pennsylvania.Argued December 4, 1978 March 9, 1979. Taxation — Use tax — Burden of proof — Tax Act of 1963 for Education, Act 1956, March 6, P.L. 1228 — Tax Reform Act of 1971, Act 1971, March 4, P.L. […]