Sterling Bag Co. v. City of New York

This is an action for declaratory judgment adjudging that the receipts from sales of bags sold and delivered in this city are not subject to taxation under the New York City Sales Tax Law. At the outset it is contended by the city that the action may not be maintained in its present form and that plaintiff should be relegated to the remedy prescribed in the taxing statute. This point was raised on defendant’s motion to dismiss the complaint prior to answer, its motion for reargument thereof, and its motion for judgment on the pleadings after joinder of issue, and was decided adversely to…