Yiouti Restaurant, Inc. v. New York State Tax Commission

— Levine, J.

Appeal from a judgment of the Supreme Court (Williams, J.), entered February 5, 1987 in Albany County, which, in a proceeding pursuant to CPLR article 78, granted respondent’s motion to dismiss the petition.

On or about December 30, 1983, petitioner purchased the assets of 10-01 50th Ave. Restaurant, Inc., and has, since that time, operated a restaurant at that location. By written notice dated December 30, 1983, petitioner informed the State Department of Taxation and Finance of its bulk purchase. Thereafter the Department notified petitioner that it was liable for sales and use…