
    NATIONAL PAVING COMPANY, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
    Superior Court of New Jersey Appellate Division
    Submitted April 27, 1982
    Decided May 14, 1982.
    Before Judges MATTHEWS, PRESSLER and PETRELLA.
    
      
      Waters, McPherson, Hudzin & McNeill, attorneys for the appellant (Richard P. Venino and Joseph G. Ragno on the brief).
    
      Irwin I. Kimmelman, Attorney General of New Jersey, attorney for the respondent (James R. Zazzali, former Attorney General of New Jersey; Andrea M. Silkowitz, Deputy Attorney General, of counsel, Martin L. Wheelwright, Deputy Attorney Genera], on the brief).
   PER CURIAM.

The judgment of the Tax Court, 3 N.J.Tax. 133, herein appealed from is affirmed substantially for the reasons set forth by Judge Andrew in his reported opinion.  