MEMORANDUM.
The judgment of the Appellate Division should be affirmed, with costs.
The Appellate Division correctly held that the commission did not have the authority, under subdivision 2 of section 113 of the Public Service Law, to order the petitioner to pass on to its customers the tax deduction resulting from its passing on of a tax refund. We express no opinion on whether the commission, in ruling on a general rate case, may order a passing on of the tax deduction, a question we need not reach on this appeal.
Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, FUCHSBERG, MEYER and SIMONS concur.
Judgment affirmed, with costs, in a memorandum.