
    In the Matter of Sapolin Paints, Inc., et al., Respondents, v James H. Tully et al., Constituting the State Tax Commission, Appellants.
    Argued April 28, 1978;
    decided May 31, 1978
    
      APPEARANCES OF COUNSEL
    
      Louis J. Lefkowitz, Attorney-General (Francis V Dow and Ruth Kessler Toch of counsel), for appellants.
    
      Robert F. Welch for respondents.
   OPINION OF THE COURT

Judgment modified, with costs to petitioners, and matter remitted to Supreme Court, Albany County, with directions to remand to the State Tax Commission for further proceedings in accordance with Matter of Montauk Improvement v Proccacino (41 NY2d 913) and, as so modified, affirmed.

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