RAMAC EXPLOSIVES v. DIR., DIV. OF TAXATION


125 N.J. Super. 154 (1973)

309 A.2d 465

RAMAC EXPLOSIVES, INC., PETITIONER-RESPONDENT, AND NEW JERSEY CRUSHED STONE ASSOCIATION, INC., INTERVENOR-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided September 24, 1973.


Attorney(s) appearing for the Case

Mr. Herbert K. Glickman, Deputy Attorney General, argued the cause for appellant (Mr. George F. Kugler, Jr., Attorney General of New Jersey, attorney).

Mr. Thomas R. Curtin argued the cause for petitioner-respondent (Messrs. Lafferty, Rowe, McMahon & McKeon, attorneys).

Mr. Morris M. Schnitzer argued the cause for intervenor-respondent (Messrs. Schnitzer & Schnitzer, attorneys).

Before Judges FRITZ, LYNCH and TRAUTWEIN.


The opinion of the court was delivered by LYNCH, J.A.D.

This is an appeal by the Director of the Division of Taxation from a judgment of the Division of Tax Appeals holding that sales of dynamite to stone quarries are exempted from the New Jersey Sales and Use Tax Act (N.J.S.A. 54:32B-1 et seq.) pursuant to the exemption set forth in N.J.S.A. 54:32B-8(t).

Respondent Ramac Explosives, Inc. was assessed by the Director for the amount of...

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