633 A.2d 588 | Pa. | 1993
Dissenting Opinion
dissenting.
I dissent from the conclusion that Lancaster’s label-related testing does not qualify for the manufacturing exclusion.
It is reasoned that because such research as Lancaster performs is aimed at providing the client with a competitive advantage, it can be classified as unexcludable “market research or research having as its objective the improvement of administrative efficiency.” 72 P.S. § 7201(5) I can think of no situation in which research performed on a product in this
Accordingly, I would reverse the decision of the Commonwealth Court on this issue.
Lead Opinion
ORDER
Order affirmed.