Soft Drink Leasing Corp. v. State Tax Commission

— 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 the denial of refunds for motor fuel tax imposed pursuant to article 12-A of the Tax Law. Petitioner contracted to maintain and service scrubbers, sweepers and fork lifts owned and operated by the Coca-Cola Bottling Company of New York and used solely in Coca-Cola facilities. By the terms of the contract, petitioner was to provide the vehicles with fuel. During *613the first three quarters…