American Cyanamid & Chemical Corp. v. Joseph

The basic issues are sufficiently stated in the learned opinion of the Presiding Justice.

I entirely agree that a resale certificate is not per se a complete and absolute protection; and that a fraudulently procured resale certificate does not protect the vendor. But in this case there is *103no claim of fraud by the comptroller; indeed, any such contention is rejected.

In considering this appeal we must constantly keep in mind that this petitioner is not sought to be taxed by the comptroller as a taxpayer, but is sought to be held liable as an unpaid tax collector, a vendor, selling chemicals…