J. H. Walters & Co. v. Department of Revenue

This is a revenue case appealed directly to this court from the circuit court of Madison County which declared that three final tax assessments issued by the Department of Revenue were contrary to the manifest weight of the evidence. The question presented is whether the taxpayer’s sales of sheet metal fabrications pursuant to special orders constituted “the business of selling tangible personal property at retail” within the meaning of the Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1963, ch. 120, par. 440 et seq.), so as to sustain the tax liability represented by the Department’s final…