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METPATH, INC. v. TAXATION DIV. DIRECTOR

96 N.J. 147 (1984)

474 A.2d 1065

METPATH, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

The Supreme Court of New Jersey.

Decided May 23, 1984.

Attorney(s) appearing for the Case

Adrian M. Foley, Jr., argued the cause for appellant (Connell, Foley & Geiser, attorneys).

Harley A. Williams, Deputy Attorney General, argued the cause for respondent (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel).

The opinion of the Court was delivered by SCHREIBER, J.

Plaintiff, Metpath, Inc., commenced this action in the Tax Court against the Director, Division of Taxation, contesting deficiency assessments of $279,188 plus interest of $176,314 imposed under section 54:32B-3 of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29, for chemicals purchased by the plaintiff between April 1, 1970 and September 30, 1979. The Director moved for summary judgment and the plaintiff...

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