Legal Opinion
Panta Astor, Inc. v. Taxation Division Director
New Jersey Tax Court
Decided August 14, 1986PublishedCited by 4 opinions
1Opinion of the Court
HOPKINS, J.T.C.
Plaintiff (taxpayer) has appealed from a determination by the Director, Division of Taxation, that it is liable for sales taxes for the period ending June 30, 1982. That determination was based upon the finding that the process by which taxpayer obtained new engravings on printing rollers constituted taxable transactions and, further, that purchases of parts for silk screens used in the taxpayer’s manufacturing business were subject to sales taxes.
Taxpayer contends that the process by which new engravings were placed on printing rollers constituted a purchase of a copper sleeve…
2Cases cited9 opinions
- In Re the Closing of Jamesburg High SchoolSupreme Court of New Jersey · 1980
- Watt v. Mayor and Council of Borough of FranklinSupreme Court of New Jersey · 1956
- Town of Bloomfield v. Academy of Med. of NJSupreme Court of New Jersey · 1966
- International Flavors & Fragrances, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1986
- Mal Bros. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1973
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3Cited by4 opinions
- R.C. Maxwell Co. v. Galloway TownshipSupreme Court of New Jersey · 1996
- Taylor v. Township of LowerNew Jersey Tax Court · 1993
- R.C. Maxwell Co. v. Galloway TownshipNew Jersey Tax Court · 1993
- Urso & Brown, Inc. v. Director, New Jersey Division of TaxationNew Jersey Tax Court · 2001