CONLEY, J.T.C.
These consolidated cases involve the construction of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., and the Business Personal Property Tax Act, N.J.S.A. 54:11A-1 et seq. The issue presented by this case is whether the sale of certain business equipment was a bulk sale within the meaning of these statutes. If the transaction was such a bulk sale, plaintiff as the purchaser of the equipment became personally liable for...
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