Decided May 7, 1992 Appeal from (3d Dept: 179 A.D.2d 970) MOTIONS FOR LEAVE TO APPEAL GRANTED OR DENIED

However, the ALJ sustained petitioner's claim to the full requested exemption — albeit on alternate grounds — and, thus, upon the Division of Taxation's appeal to the Tribunal, petitioner was not realistically aggrieved by the ALJ's failure to address the alternate purchase for resale exemption. Thus, we find that since petitioner never waived or abandoned the purchase for resale issue, the Tribunal, having reversed the ALJ's determination on the packaging material exemption, should have either addressed the purchase for resale exemption itself or remitted the matter to the ALJ for further proceedings on the issue (see, Matter of Riehm v. Tax Appeals Tribunal of State of N.Y., 179 A.D.2d 970, 972, lv denied 79 N.Y.2d 759). Cardona, P.J., Mercure, Crew III and Carpinello, JJ., concur.

In the absence of a timely appeal to respondent Tax Appeals Tribunal, petitioner is precluded from seeking judicial review of the decision of the Administrative Law Judge (hereinafter ALJ) which sustained a notice of deficiency (see, Matter of Riehm v Tax Appeals Tribunal, 179 AD2d 970, 971-972, lv denied 79 NY2d 759). To be timely, an appeal to the Tribunal must be taken within 30 days after the giving of notice of the ALJ's decision (see, Tax Law § 2006).