La Cascade, Inc. v. State Tax Commission

—• 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 a New York State sales tax assessment imposed pursuant to article 28 of the Tax Law. During the period at issue in this proceeding, December 1, 1973 through November 30, 1976, petitioner La Cascade, Inc., operated a resort hotel at Haines Falls, New York, and solicited vacationers from the New York City area for package trips to its hotel. Potential customers from this area were given…