Argued November 12, 1986
Decided December 16, 1986
Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department.
Michael T. McGarry and Anthony J. Amodeo, Jr., for appellant.
Robert Abrams, Attorney-General (Francis V. Dow, O. Peter Sherwood and Peter H. Schiff of counsel), for respondents.
Judgment affirmed, with costs, for the reasons stated in the opinion by Justice Robert G. Main at the Appellate Division ( 114 A.D.2d 138; see also, Matter of Wurlitzer Co. v State Tax Commn., 35 N.Y.2d 100; Matter of Campbell Sales Co. v New York State Tax Commn., 68 N.Y.2d 617).
Concur: Chief Judge WACHTLER and Judges MEYER, SIMONS, KAYE, ALEXANDER, TITONE and HANCOCK, JR.