Petitioner, Southern Tier Iron Works, is a fabricator of structural steel used in building construction, and between March 1, 1969 and February 28, 1973 it purchased various pieces of shop machinery and equipment which it utilized in its fabrication process. Claiming that these purchases were exempt from any sales or use tax under former section 1115 (subd [a], par [12]) of the Tax Law, it did not pay any sales or use tax on them. In pertinent part, that statute provides...
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