MATTER OF SAPOLIN PAINTS, INC. v. TULLY

Judgment modified, with costs to petitioners, and matter remitted to Supreme Court, Albany County, with directions to remand to the State Tax Commission for further proceedings in accordance with Matter of Montauk Improvement v Proccacino ( 41 N.Y.2d 913) and, as so modified, affirmed.

Concur: Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE.