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  5. 196 A.D.2d 35 (1994)
 

DATASCOPE v. TAX TRIBUNAL

196 A.D.2d 35 (1994)

In the Matter of Datascope Corporation, Petitioner, v. Tax Appeals Tribunal of the State of New York et al., Respondents

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

March 3, 1994

Attorney(s) appearing for the Case

Eugene B. Fischer, New York City, for petitioner.

G. Oliver Koppell, Attorney-General, Albany (Denise A. Hartman and Nancy A. Spiegel of counsel), for Commissioner of Taxation and Finance of the State of New York, respondent.

CARDONA, P. J., MERCURE, WHITE and WEISS, JJ., concur.

CASEY, J.

Tax Law former § 1110 provided: "Except to the extent that property or services have already been or will be subject to the sales tax under this article, there is hereby imposed on every person a use tax for the use within this state * * * (B) of any tangible personal property manufactured, processed or assembled by the user, if items of the same kind of tangible personal property are offered for...

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