MATTER OF CUT-OUTS, INC. v. STATE TAX COMM'N


85 A.D.2d 838 (1981)

In the Matter of Cut-Outs, Inc., Petitioner, v. State Tax Commission, Respondent

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

December 23, 1981


The sole issue presented in this proceeding is whether petitioner's purchases of steel rule cutting dies are excluded from sales and use taxes as sales for resale (Tax Law, § 1101, subd [b], par [4], cl [i]). Petitioner was engaged in die cutting, mounting and finishing work for the graphic arts industry. It purchased the steel rule cutting dies, made to its customers' specifications, from die makers for use in its cutting...

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