Appellate Division of the Supreme Court of the State of New York January 31, 2002 (Upstate Farms Cooperative, Inc. v. Tax Appeals Tribunal)

Spain, J.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant *897to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.

Petitioner is a dairy farm cooperative comprised of approximately 430 small dairy farmers located in western New York.