Commonwealth v. Olan Mills, Inc.

Opinion by

Judge Mencer,

Olan Mills, Inc. of Ohio (Olan) filed exceptions to the opinion and order of this Court reported as Commonwealth of Pennsylvania v. Olan Mills, Inc. of Ohio, 1 Pa. Commonwealth Ct. 230, 274 A. 2d 272 (1971). We held that, although the taking of pictures in Pennsylvania for processing in another state for return and sale as finished portraits in Pennsylvania literally qualifies as the manufacturing of personal property under the Act of May 29, 1963, P. L. 49, 72 P.S. §3403-1, et seq., the manufacturing exclusion allowed by the statute does not apply to the cameras and…