Albany-Edison Oxygen Co. v. Tully

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission, which sustained a sales and use tax assessment imposed under articles 28 and 29 of the Tax *934Law. Petitioner, Albany-Edison Oxygen Co., Inc. is in the business of selling industrial and medical gases, which are delivered to its customers in metallic cylinders. Those customers which do not return the cylinders within 30 days must pay an additional per diem charge of seven cents per cylinder, known in the…