
    In the Matter of Slattery Associates, Inc., Appellant, v James H. Tully, Jr., et al., Constituting the State Tax Commission, Respondents.
    Argued June 9, 1981;
    decided July 6, 1981
    
      APPEARANCES OF COUNSEL
    
      Barry J. Byrnes, Ernest J. Williams and William B. Morris for appellant.
    
      Robert Abrams, Attorney-General (Lawrence J. Logan and Shirley Adelson Siegel of counsel), for respondents.
   OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be affirmed, with costs.

With respect to the piping we do not reach any question of inconsistency with other commission rulings since the complaint alleged, petitioner’s expert testified and the hearing officer found that the piping was furnished to petitioner by the owner. As to the piping, therefore, petitioner, having paid no tax, has no right to a credit. As concerns the other materials used to construct the generator foundation, we concur with the reasoning of the Appellate Division memorandum (79 AD2d 761).

Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer concur.

Order affirmed, with costs, in a memorandum.  