Summit House Condominium v. Commonwealth

Opinion by

Judge Doyle,

The Commonwealth of Pennsylvania has filed exceptions to the order of this Court which reversed the Board of Finance and Revenue and directed judgment in favor of Summit House Condominium (Summit House).

In our previous decision, Summit House Condominium v. Commonwealth, 84 Pa. Commonwealth Ct. 291, 479 A.2d 1162 (1984), this Court held that Summit House was entitled to a refund for sales tax paid on purchases of electricity from the Philadelphia Electric Company between July 24, 1972 and April 30, 1975. Accordingly, we entered an order directing judgment in favor of…