National Paving Co. v. Director, Division of Taxation

ANDREW, J. T. C.

Plaintiff National Paving Co., Inc., a New Jersey corporation with principal offices in Berlin, New Jersey, seeks review in this *135court of a use tax assessment rendered by defendant Director of the Division of Taxation.

Plaintiff manufactures asphalt and engages in paving contracting and subcontracting. Plaintiff sells the asphalt which it manufactures to other contractors, and uses it itself in its own paving work. It is only the particular paving subcontracting work described below which forms the basis of the disputed assessment.

The matter has been submitted to the court on…