OPINION OF THE COURT

Judgment reversed, with costs, and the determination of the State Tax Commission that petitioner’s original acquisition of metallic cylinders was not tax exempt reinstated (see Matter of Albany Calcium Light Co. v State Tax Comm., 44 NY2d 987, decided herewith).

Concur: Chief Judge Breitel and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Cooke.