Legal Opinion
Grinding Balls, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided September 26, 1980PublishedCited by 5 opinions
1Opinion of the Court
LARIO, J. T. C.
This is an appeal from a determination of the Division of Taxation levying a sales tax of $2,073.26 on sales of plaintiff’s products. Plaintiff paid the tax and now claims a refund plus interest from the date of payment, contending the taxes assessed were exempt under N.J.S.A. 54:32B-8(t).
Grinding Balls, Inc. is a foundry engaged in the manufacture and sale of metal grinding balls which are used primarily in such industries as the paint, cement and coal businesses. Their function is to reduce by a grinding process the size of certain materials into a powdery form.
The balls are…
2Cases cited7 opinions
- Armco Steel Corp. v. State Tax CommissionCourt of Appeals of Maryland · 1959
- Cleveland-Cliffs Iron Co. v. GlanderOhio Supreme Court · 1945
- Mayes v. Paul Jones & Co.Court of Appeals for the Sixth Circuit · 1921
- State v. StormsSupreme Court of Rhode Island · 1973
- Ramac Explosives, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1974
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Phelps Dodge Industries, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1986
- Tuscan Dairy Farms, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1982
- Metpath, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1982
- Xcel Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1982
- Kalpin v. Taxation Division DirectorNew Jersey Tax Court · 1983