Northwestern Steel & Wire Co. v. Department of Revenue

Northwestern Steel and Wire Company appeals from a judgment of the circuit court of "Whiteside County in favor of the Department of Revenue of the State of Illinois entered in an administrative review proceeding in which Northwestern challenged the amount of tax applicable to gaseous oxygen supplied by Union Carbide to Northwestern’s steel mill in Sterling, Illinois.

In 1971 Northwestern entered into an agreement with Union Carbide whereby Union Carbide would install an oxygen supply facility on land leased from Northwestern, and Northwestern would purchase oxygen as needed for its steel mill.…