New Jersey Tax Court February 1, 1983 (Kalpin v. Taxation Division Director)

ANDREW, J.T.C.

This proceeding involves an assessment made by defendant Director of the Division of Taxation upon plaintiff for sales tax pursuant to the Sales and Use Tax Act (the act), N.J.S.A. 54:32B — 1 et seq. Plaintiff paid the assessment in accordance with defendant’s determination and now seeks a refund on the basis of a claimed exemption from sales tax.