PER CURIAM.
The judgment of the Tax Court of New Jersey that affirmed the deficiency assessments levied by defendant Director of Taxation against plaintiff Superior Air Products International, Incorporated pursuant to the New Jersey Corporation Business Tax Act is affirmed substantially for the reasons expressed by Judge Andrew in Superior Air Products Int’l, Inc. v. Director, Div. of Taxation, 9 N.J.Tax 463 (Tax Ct.1988).