The New York State Tax Appeals Tribunal has generally upheld the decision of an Administrative Law Judge sustaining the Department of Taxation and Revenue’s imposition of additional sales tax on sales by a deli and grocery store of taxable products such as prepared foods, soda and beer, and cigarettes. Matters of Majestic Deli Grocery, Inc. & Ahmed Alamrani, DTA No. 825624 & 825625 (N.Y.S. Tax App. Trib. Apr. 14, 2017). The Tribunal found that, since the records kept by the corporation and produced on audit were incomplete and inadequate, the auditor was justified in relying on purchase information, projections made from what few records were available, and, with regard to cigarettes, markup percentages based on the Department’s Publication 509, Minimum Wholesale and Retail Cigarette Prices, (N.Y.S. Dep’t of Taxation & Fin., Mar. 2017). However, with regard to the Department’s estimate of prepared food sales, the Tribunal rejected an extrapolation based on a 15-minute survey, finding that the short duration was only a “small fraction of the duration of any observation test sustained by this Tribunal or the courts” and that it was unreasonable to rely on such a “fleeting glimpse” of business activity, and cancelled the part of the assessment relying on that extrapolation.