Callanan Marine Corp. v. Tax State Commission

*556OPINION OF THE COURT

Mahoney, P. J.

Petitioner, a common carrier chartered by the Interstate Commerce Commission, is in the business of transporting crushed stone, brick and sand for its parent corporation, Callanan Industries, Inc., which mines and sells crushed stone. Petitioner’s activities which are at issue in the instant proceeding involve the transportation of crushed stone in scows towed by a tugboat from the quarries of Callanan Industries near Kingston, Ulster County, down the Hudson River to the New York City metropolitan area where the scow tow is disassembled and the scows are…