Cut-Outs, Inc. 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 held petitioner liable for sales and use taxes pursuant to subdivision (a) of section 1210 of the Tax Law and subdivision (a) of section A46-2.0 of the Administrative Code of the City of New York. The sole issue presented in this proceeding is whether petitioner’s purchases of steel rule cutting dies are excluded from sales and use taxes as sales for resale (Tax Law, § 1101, subd [b], par [4], cl…