(DOWNLOAD) "Du-Mont Ventilating Co. v. Dept. of Rev." by Supreme Court of Illinois # eBook PDF Kindle ePub Free
eBook details
- Title: Du-Mont Ventilating Co. v. Dept. of Rev.
- Author : Supreme Court of Illinois
- Release Date : January 22, 1978
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 68 KB
Description
This appeal involves the review of an administrative decision by the defendant, the Department of Revenue (Department), that the plaintiff, Du-Mont Ventilating Company, must pay taxes under the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1975, ch. 120, par. 440 et seq.) and the Use Tax Act (Ill. Rev. Stat. 1975, ch. 120, par. 439.1 et seq.) on the cost of materials used in the construction of the intake side of a push-pull air system installed in the Caterpillar Tractor Company's Mapleton foundry. The defendant issued a final assessment for taxes, penalties and interest in the amount of $27,457.90. On appeal, the circuit court of Peoria County affirmed. The appellate court reversed, with one justice dissenting (52 Ill. App.3d 59). We allowed the Department's petition for leave to appeal under our Rule 315 (65 Ill.2d R. 315). The purchase, employment and transfer of pollution control facilities is not a purchase, use or sale of tangible personal property under the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1975, ch. 120, par. 440a) and the Use Tax Act (Ill. Rev. Stat. 1975, ch. 120, par. 439.2a). Thus, the issue is whether the air system involved here is a pollution control facility for purposes of the statutory tax exemption. More specifically, the issue is whether the intake side of a system designed to clean inside air and collect the dust removed from a foundry is a pollution control facility.
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