In Matter of Main Seneca Corp. v. Town of Amherst Industrial Development Agency (248 A.D.2d 930, 670 N.Y.S.2d 279 [4th Dept. 1998] concluding that the Amherst IDA violated section 862 (1), the Fourth Department found that the tenant there, an accounting firm leasing office space in the Statler Towers in Buffalo, which had accepted an Amherst IDA sublease of an office building in Amherst, had moved from "one area of the state to another" within the term of section 862 (1). The Fourth Department (at 931) rejected the lower court's reasoning that an "area" should be defined as "area of economic impact," and concluded that "area" was "akin to a 'municipality.'" Thus section 862 (1) applied. The Court further found that neither of the exceptions in section 862 (1) were applicable. Nothing in the record showed that, absent approval of the sublease, the accounting firm might move out of state or that the firm needed the move to maintain its competitive position in the industry. Rather, the Court found the accounting firm sought the move solely for the convenience of its customers and employees, which meant that the Amherst IDA had violated section 862 (1).