Home/Supreme Court of New Jersey/Ramac Explosives, Inc. v. Director, Division of Taxation

Ramac Explosives, Inc. v. Director, Division of Taxation

319 A.2d 65, 64 N.J. 551, 1974 N.J. LEXIS 238
CourtSupreme Court of New Jersey
DecidedMay 7, 1974
StatusPublished
Cited by13 cases

This text of 319 A.2d 65 (Ramac Explosives, Inc. v. Director, Division of Taxation) is published on Counsel Stack Legal Research, covering Supreme Court of New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ramac Explosives, Inc. v. Director, Division of Taxation, 319 A.2d 65, 64 N.J. 551, 1974 N.J. LEXIS 238 (N.J. 1974).

Opinions

Pee 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 event was unnecessary to the court’s conclusion.

Affirmed.

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Ramac Explosives, Inc. v. Director, Division of Taxation
319 A.2d 65 (Supreme Court of New Jersey, 1974)

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Bluebook (online)
319 A.2d 65, 64 N.J. 551, 1974 N.J. LEXIS 238, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ramac-explosives-inc-v-director-division-of-taxation-nj-1974.