Appellate Division of the Supreme Court of the State of New York May 27, 1982 (Manhattan Industries, Inc. v. Tully)

— 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 sustaining a partial denial of claims for refunds of sales and use taxes. Petitioner, a manufacturer of shirts, hired Triton Advertising, Inc.