RAMAC EXPLOSIVES v. DIRECTOR, DIVISION OF TAXATION


64 N.J. 551 (1974)

319 A.2d 65

RAMAC EXPLOSIVES, INC., RESPONDENT-RESPONDENT, AND NEW JERSEY CRUSHED STONE ASSOCIATION, INC., INTERVENOR-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, APPELLANT.

The Supreme Court of New Jersey.

Decided May 7, 1974.


Attorney(s) appearing for the Case

Mr. Herbert K. Glickman, Deputy Attorney General, argued the cause for appellant (Mr. William F. Hyland, Attorney General of New Jersey, attorney).

Mr. Morris M. Schnitzer argued the cause for intervenor-respondent (Messrs. Schnitzer & Schnitzer, attorneys).

Mr. Thomas R. Curtin argued the cause for respondent (Messrs. Lafferty, Rowe, McMahon, McKeon & Weigel, attorneys).


PER CURIAM.

We affirm the judgment of the Appellate Division substantially for the reasons set forth in its opinion reported in 125 N.J.Super. 154 (1973) except that we withhold our approval of that part of the opinion which states that the pattern of the New Jersey Sales and Use Tax Act (N.J.S.A. 54:32B-1, et seq.) "is to tax only the end product of a process." This statement may be too broadly put and in any...

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