Sterling Steel Casting Co. v. Department of Revenue

The question here is whether a manufacturer who makes steel castings from patterns furnished by his customers is engaged in selling tangible personal property at retail, under the Retailers’ Occupation Tax Act, or is engaged in a service occupation which is not subject to that statute.

Sterling Steel Casting Company brought an action under the Administrative Review Act in the circuit court of St. Clair County to review a decision of the Department of Revenue which denied its claim for a refund of taxes alleged to have been erroneously paid upon some of its sales of steel castings. Judgment was…