D.J.H. Construction, Inc. v. Chu

— Levine, J.

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of the State Tax Commission which sustained sales and use tax assessments imposed under Tax Law articles 28 and 29.

Petitioner is a construction company specializing in the installation of large diameter concrete pipe for use in municipal water and sewer systems. The Department of Taxation and Finance commenced a sales and use tax field audit of petitioner in early 1980 for the period beginning June 1, 1976 and ending May 31, 1980. In…