FREDONIA PRODS. v. PROCACCINO


53 A.D.2d 275 (1976)

In the Matter of Fredonia Products Co., Inc., Petitioner, v. Mario A. Procaccino et al., Constituting The State Tax Commission, Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

July 22, 1976


Attorney(s) appearing for the Case

Kavinoky, Cook, Hepp, Sandler, Gardner & Wisbaum (Joseph E. Zdarsky of counsel), for petitioner.

Louis J. Lefkowitz, Attorney-General (Francis V. Dow and Ruth Kessler Toch of counsel), for respondents.

SWEENEY, J. P., MAIN, HERLIHY and REYNOLDS, JJ., concur.


LARKIN, J.

The sole issue presented by this proceeding is whether purchases by petitioner between September 1, 1969 and August 31, 1972 of sheet pulp, also known as filter paper, used by petitioner in the processing of grape juice, were exempted from the tax on retail sales (Tax Law, § 1105) and the compensating use tax (Tax Law, § 1110). Section 1115 (subd [a], par [12]) of the Tax Law, as in effect...

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