Opinion
Argued June 1, 1978
Decided July 6, 1978
Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department.
Louis J. Lefkowitz, Attorney-General (Nigel G. Wright and Ruth Kessler Toch of counsel), for appellant.
James F. Seely for respondent.
Judgment reversed, with costs, and the determination of the State Tax Commission that petitioner's original acquisition of metallic cylinders was not tax exempt reinstated (see Matter of Albany Calcium Light Co. v State Tax Comm., 44 N.Y.2d 987, decided herewith).
Concur: Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE.