Joseph Davis, Inc. 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 sales and use tax assessments against petitioner for the period from August 1, 1965 to February 28, 1969. Petitioner is engaged in the business of installing hearing, ventilating and air-conditioning equipment. Between October, 1964 and November, 1967, petitioner entered into nine contracts which respondents held were subject to sales and use tax and that petitioner was liable for sales…