Bouley Co. 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 *1020denied a refund of sales tax paid pursuant to articles 28 and 29 of the Tax Law. The sole issue in this proceeding is whether there is substantial evidence in the record to support the Tax Commission’s determination denying petitioner an exemption under former section 1115 (subd [a], par [15]) of the Tax Law, which exempted from the sales and use tax materials sold to a contractor for…