Stuyvesant Fuel Service Corp. v. Scola

OPINION OF THE COURT

Alan J. Saks, J.

Defendant’s motion for summary judgment dismissing the complaint denied; plaintiff’s cross motion for an order permitting plaintiff to join the State Tax Commission as a party to this action granted.

This is an action to collect the balance due for fuel oil and services provided to defendants and for reimbursement for moneys paid to the State Tax Commission as sales tax for prior fuel oil and services.

The issue before the court is whether the sales tax on prior fuel oil purchases can be collected by the plaintiff at a later date. It is uncontroverted that…