*343Dissenting Opinion by
Judge Kramer :I respectfully dissent, for the same reasons I filed my dissents in the case of Commonwealth of Pennsylvania, Department of Revenue v. Niemeyer Oldsmobile, Inc., 12 Pa. Commonwealth Ct. 388, 394, 316 A. 2d 152, 155 (1974) and Purolator Courier Corporation v. Commonwealth of Pennsylvania, Pennsylvania Public Utility Commission, 13 Pa. Commonwealth Ct. 444, 319 A. 2d 688, (1974).