47 N.Y.2d 776 (1979)
Ames Volkswagen, Ltd., et al., Appellants,
Ames Volkswagen, Ltd., et al., Appellants,
v.
State Tax Commission, Respondent.
Court of Appeals of the State of New York.
Argued March 30, 1979. Decided May 8, 1979.Reargument ordered and the case set down for argument or submission on May 29, 1979.