Commonwealth v. Olan Mills, Inc.

Dissenting . Opinion by

Judge Crumlish:

I dissent. This Court has held that Olan Mills uses the purchased cameras and films in the “manufacture of personal property.” 1 Pa. Commonwealth Ct. 230, 235, 274 A. 2d 272 (1971). As I said in my dissenting opinion, I do not, however, agree with the majority that the sales and use tax exclusion sought by Olan Mills is dependent upon the location within this Commonwealth of the production stages of the manufacturing process. 1 Pa. Commonwealth Ct. 237-40.

On exceptions Olan Mills contends that this Court’s interpretation of the statutory requirements for…