
    In the Matter of Sweet Associates, Inc., Respondent, and City School District of the City of Schenectady et al., Intervenors-Respondents, v. Norman Gallman et al., Constituting the State Tax Commission, Appellants.
    Argued December 1, 1971;
    decided January 6, 1972.
    
      
      Louis J. Lefkowits, Attorney-General (Robert W. Bush and Ruth Kessler Toch of counsel), for appellant.
    
      Irving Galt, Bimeo J. Gallo and Jac J. Nisonoff for respondent and intervenors-respondents.
    
      J. Lee Rcmkin, Corporation Counsel (Samuel J. Warms and Gale Zareko of counsel), for City of New York, amicus curiae.
    
    
      Bernard T. McGivern for New York State School Boards Association, Inc., amicus curiae.
    
   Order affirmed, with costs, on the opinion at the Appellate Division.

Concur: Chief Judge Field and Judges Burke, Soileppi, Bergan, Breitel, Jasen and Gibson.  