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  5. 34 N.Y.2d 808 (1974)
 

MATTER OF NEHI BOTTLING CO., INC. v. GALLMAN

34 N.Y.2d 808 (1974)

In the Matter of Nehi Bottling Co., Inc., Respondent, v. Norman F. Gallman et al., Constituting the New York State Tax Commission, Appellants.

Court of Appeals of the State of New York.

Decided June 12, 1974.

Attorney(s) appearing for the Case

Louis J. Lefkowitz, Attorney-General (Thomas P. Zolezzi and Ruth Kessler Toch of counsel), for appellants.

Donald C. Lubick for respondent.

Concur: Chief Judge BREITEL and Judges GABRIELLI, JONES, WACHTLER and STEVENS. Judge JASEN dissents and votes to reverse in the following opinion in which Judge RABIN concurs.

Judgment affirmed, with costs, on the opinion by Presiding Justice J. CLARENCE HERLIHY at the Appellate Division.

JASEN, J. (dissenting).

At issue on this appeal is whether the purchase of returnable glass bottles, carrying cases and partitions by petitioner, a bottler and vendor of carbonated soft drinks, is a taxable sale within the meaning of the Tax Law.

The petitioner bottles, sells and distributes carbonated soft drinks under nationally...

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