INT SALT CO v. NYS TAX COMM


79 A.D.2d 343 (1981)

In the Matter of International Salt Company, Petitioner, v. New York State Tax Commission, Respondent

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

March 5, 1981


Attorney(s) appearing for the Case

Harter, Secrest & Emery (William M. Colby of counsel), for petitioner.

Robert Abrams, Attorney-General (Joseph F. Gibbons, Jeremiah Jochnowitz and Shirley Adelson Siegel of counsel), for respondent.

SWEENEY, KANE and WEISS, JJ., concur with MAHONEY, P. J.; HERLIHY, J., concurs in part and dissents in part in an opinion.


MAHONEY, P. J.

Petitioner operates a salt mine in Retsof, New York, and a salt well, evaporating and packaging plant at Watkins Glen, New York. On July 22, 1976, the Department of Taxation and Finance assessed sales and use taxes against petitioner in the amount of $81,656.85, plus penalties and interest. On January 25, 1980, petitioner timely commenced this proceeding to review the determination of the State...

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