Allied Chemical Corp v. Kowal

Allied Chemical Corporation has appealed from an order which dismissed its article 78 proceeding against the Comptroller of Buffalo seeking the refund of $22,312.20 paid under protest to the city pursuant to local consumers’ utility taxes on electricity, gas and water. Allied contends that the utilities consumed by it were used in the manufacture and processing of various chemicals and dyestuffs and therefore were not taxable under the terms of the Enabling Act.

The Enabling Act (L. 1947, ch. 278, as amd. by L. 1948, ch. 651) provides in part: “ § 1 * * * (c) Taxes at rates not in excess of…