MATTER OF NIAGARA LUBRICANT CO., INC. v. STATE TAX COMM'N


120 A.D.2d 885 (1986)

In the Matter of Niagara Lubricant Company, Inc., Petitioner, v. State Tax Commission, Respondent

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

May 22, 1986


Main, J. P.

Petitioner is engaged in the manufacture, distribution and sale of various types of industrial lubricants such as engine and gear oils, transmission fluids and grease. These lubricants are sold in two ways. Some are delivered by pumping the lubricant from petitioner's tank trucks directly into the customers' tanks, most of which have a capacity of 275 gallons or more; these sales are referred to as bulk sales. The balance of the lubricants...

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