(Download) "Matter National Elevator Industry v. New York State Tax Commission" by Court of Appeals of New York " eBook PDF Kindle ePub Free

eBook details

Title: Matter National Elevator Industry v. New York State Tax Commission
Author : Court of Appeals of New York
Release Date : January 27, 1980
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 75 KB

Description

The fact that it had ruled in 1966 that services performed under certain elevator maintenance contracts were not subject to State sales tax did not preclude the State Tax Commission from making a prospective declaratory ruling in 1977 that services rendered under similar contracts were subject to such tax. Petitioner, a domestic membership corporation of escalator and elevator maintenance and construction companies at whose instance the declaratory ruling had been issued, had standing in this article 78 proceeding to seek judicial review of the commissions declaratory ruling.