I respectfully dissent for the reasons set forth in Matter of Milmar Super Drugs Corp. v Department of Taxation & Fin. of State of N. F. (71 AD2d 778).
Sweeney and Herlihy, JJ., concur with Greenblott, J. P.; Mikoll, J., dissents and votes to reverse in an opinion.
Judgment modified by vacating the warrant issued November 21, 1977, and, as so modified, affirmed, without costs.