Grand Union Co. v. Tully

OPINION OF THE COURT

Casey, J.

Petitioner challenges a determination of the State Tax Commission insofar as it sustained the denial of petitioner’s refund claim seeking credit beyond that allowed by the department for sales and use taxes paid in the purchase of *510electricity used in meat refrigeration, which is exempt pursuant to subdivision (c) of section 1115 of the Tax Law. Petitioner contends that the commission’s refusal to apply a formula contained in a “Sales Tax Information Letter” issued by the department is arbitrary and capricious, irrational and constitutes a denial of equal…