Appellate Division of the Supreme Court of the State of New York February 15, 1979 (MATTER OF ALAN DREY CO., INC. v. State Tax Comm'n)

— Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission, which sustained a sales and use tax assessment imposed under articles 28 and 29 of the Tax Law.