LASSER, P.J.T.C.
Taxpayer appeals from a sales and use tax deficiency assessment of the Taxation Division Director in the amount of $461,528.64, plus interest, for the period January 1, 1969 through December 31, 1981. At issue is whether charges for the repair and maintenance of cargo containers are exempt from the provisions of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. The case was submitted to the court for decision based on stipulated facts...
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