Legal Opinion
Midland Asphalt Corp. v. Chu
Appellate Division of the Supreme Court of the State of New York
Decided January 21, 1988PublishedCited by 5 opinions
1Opinion of the CourtHarvey, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of the State Tax Commission which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
For the past 45 years petitioner has been in the business of applying an asphalt emulsion product during the construction of highways, parking lots and other surfaces. It has had the capability to manufacture that product for 16 years. Five per cent of the asphalt product which it produces is sold to customers who drive their own…
2Cases cited4 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- MATTER OF ALBANY CALCIUM LIGHT CO., INC. v. State Tax Comm'nNew York Court of Appeals · 1978
- Shanty Hollow Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Southern Tier Iron Works v. TullyAppellate Division of the Supreme Court of the State of New York · 1978
3Cited by5 opinions
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- Modern Refractories Service Corp. v. DuganAppellate Division of the Supreme Court of the State of New York · 1990
- D.J.H. Construction, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- EchoStar Satellite Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2010
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