truly independent electricity delivery company, as is contemplated in Section 54.1 of the Pennsylvania Administrative Code. As such the Disputed Charges are subsumed within the total purchase price of the electricity which is subject to sales tax. 61 Pa.Code § 60.23(d). Issue (3): Is it permissible for a different taxation scheme to exist regarding the taxation of electricity and the taxation of natural gas? Spectrum argues that applying sales tax to the Disputed Charges for electricity when similar charges are not applied to delivery of natural gas creates an improper disparate tax scheme. Spectrum also points out that in the context of many other goods, delivery and similar incidental charges are not taxed. See, e.g., M & M/Mars, Inc., 162 Pa.Cmwlth. 375, 639 A.2d 848, 852-53 (1994) (<HOLDING>). Spectrum argues that the General Assembly
holding that the fee applicant bears the burden of showing that  an adjustment is necessary to the determination of a reasonable fee  holding that the market price is understood to mean the current market price being paid for gas at the well where it is produced holding cafeteria management fee is not taxable even if it is bundled with the sales price of food holding that although the ngpa authorizes certain price ceilings for natural gas it is the gas sales contract not federal law that creates the right to receive any price at all holding that it is not