Summit House Condominium v. Commonwealth

*298Dissenting Opinion by

Judge Palladino:

I must respectfully dissent. The majority reads the sales tax exemption language of Section 201 (m)1 of the Tax Reform Code (Code), Act of March 4,1971, P.L. 6, as amended, 72 P.S. §§7101-10004, as applying to all purchasers of electricity when the power is used solely for residential purposes. The logic is hinged upon the distinction between commercial and residential use. We concur in the observation that such a dichotomy is mandatory under Aldine Apartments, Inc. v. Commonwealth, 493 Pa. 480, 426 A.2d 118 (1981), aff’g, 39 Pa. Commonwealth Ct. 204, 395…