
    Jetro Cash and Carry Enterprises, Inc., Appellant, v State of New York Department of Taxation and Finance et al., Respondents.
    Submitted January 4, 1993;
    decided January 14, 1993
   Appeal transferred, without costs, by the Court of Appeals, sua sponte, to the Appellate Division, Third Department, upon the ground that a direct appeal does not lie when questions other than the constitutional validity of a statutory provision are involved (NY Const, art VI, § 3 [b] [2]; § 5 [b]; CPLR 5601 [b] [2]).  