Milmar Super Drugs Corp. v. Department of Taxation & Finance

OPINION OF THE COURT

Order affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (71 AD2d 778; see, also, Harcel Liqs. v Evsam Parking, 48 NY2d 503).

Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.