On this appeal plaintiff contends that his sales of gold coins and gold and silver bullion are exempt from taxation under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. Plaintiff advances the same contentions that were rejected in the Tax Court.

We find no merit to plaintiff’s contentions and affirm the judgment below, 5 N.J.Tax 117, substantially for the reasons given by Judge Lasser in the Tax Court.