LOGISTICS INDUSTRIES CORP. v. TAXATION DIV. DIRECTOR


2 N.J. Tax 484 (1981)

LOGISTICS INDUSTRIES CORP., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. LYDALL ATLANTIC, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

May 21, 1981.


Attorney(s) appearing for the Case

James Greenberg for plaintiffs (Greenberg, Shmerelson, Weinroth & Etish attorneys).

Joseph C. Small for defendant (John J. Degnan, Attorney General of New Jersey, attorney).


CONLEY, J.T.C.

These consolidated proceedings involve construction of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. Plaintiff1 has challenged assessments made by the Director of the Division of Taxation in the amounts of $13,226.97 and $15,261.31, plus interest. The assessments were made with respect to the purchase and sale by plaintiff of certain plates and dies used in its manufacturing process. Plaintiff contends...

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