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KALPIN v. TAXATION DIV. DIRECTOR

6 N.J. Tax 258 (1984)

JOHN W. KALPIN, T/A GENERAL FOUNDRY CO., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided January 18, 1984.

Attorney(s) appearing for the Case

Richard A. Koerner, for appellant.

Irwin I. Kimmelman, Attorney General of New Jersey, for respondent (James J. Ciancia, Assistant Attorney General, of counsel; Harley A. Williams, Deputy Attorney General, on the brief).

Before Judges BOTTER and PRESSLER.

PER CURIAM.

Case below: 5 N.J.Tax 172.

The issue on this appeal is whether materials purchased by appellant which are used in his foundry operation, namely, sands, binders and washes, were exempt from taxation under the sales tax law by reason of the exemption provided in N.J.S.A. 54:32B-8.20. These materials do not become a component part of the finished product. Moreover, Tax Court Judge Andrew found from the...

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