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MATTER OF GASIT v. DUGAN

171 A.D.2d 325 (1991)

In the Matter of Gasit, Inc., Petitioner, v. John P. Dugan et al., Constituting The Tax Appeals Tribunal, et al., Respondents

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

November 21, 1991

Attorney(s) appearing for the Case

Mortimer Todel for petitioner.

Robert Abrams, Attorney-General (John McConnell of counsel), for respondents.

CASEY, MIKOLL, CREW III and HARVEY, JJ., concur.

MAHONEY, P. J.

Petitioner operated an automobile service station and convenience store in Westchester County which sold, inter alia, gasoline. During the period January 1, 1983 through April 30, 1985, petitioner purchased its gasoline from distributor ARCO Petroleum Products Company, paying a sales tax statutorily based first on the State-wide average retail markup and later on the regional average retail...

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