411 A.2d 1287 The Potomac Edison Company, Appellant v. Commonwealth of Pennsylvania, Appellee. Commonwealth Court of Pennsylvania.Argued November 14, 1979 March 10, 1980. Taxation — Franchise tax — Tax Reform Code of 1971, Act 1971, March 4, P.L. 6 — Manufacturing exemption — Production of electricity — Words and phrases — Manufacturing — Destruction of […]