Public Service Co-Ordinated Transport v. State Board of Tax Appeals

The opinion of the court was delivered by

Heher, J.

Prosecutor challenges an assessment of a gasoline sales tax levied against it by the state tax commissioner under the provisions of the Motor Vehicle Fuel Sales Tax act, for gasoline claimed to have been used by it in the operation, during the month of May, 1934, of auto buses through the town of Nutley, on its Newark-Clifton bus route. Pamph. L. 1927, p. 782, as amended by chapter 357 of the laws of 1931, page 875. The state board of tax appeals sustained the assessment. The sole question presented for determination is the applicability of…