Despite McDonald’s argument that its cooking process and assembly of the constituent parts of its hamburger, chicken, and fish sandwiches and other food products is a species of manufacturing, the case is governed entirely by our decision in York Steak House Syss. v. Commissioner of Revenue, ante 424 *1009(1984), in which we held that the process by which commercial grade cuts of beef become restaurant-quality steaks was not manufacturing.

The decision of the board is affirmed.

So ordered.