
    COMPTROLLER OF THE TREASURY, RETAIL SALES TAX DIVISION v. MARYLAND SPECIALTY WIRE, INC.
    [No. 135,
    September Term, 1977.]
    
      Decided May 12, 1978.
    
    (See opinion 37 Md. App. 528 (1977).)
    The cause was argued before Murphy, C. J., and Smith, Digges, Levine, Eldridge, Orth and Cole, JJ.
    
      Paul A. Sugar, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellant.
    
      Benson Everett Legg; with whom were Richard W. Emory and Venable, Baetjer & Howard on the brief, for appellee.
   Per Curiam:

For the reasons stated by Chief Judge Gilbert for the Court of Special Appeals in Comptroller v. Md. Specialty Wire, 37 Md. App. 528, 378 A. 2d 183 (1977), the judgment of that court will be affirmed.

Judgment of the Court of Special Appeals affirmed.

Costs to be paid by the appellant.  