Illinois Cereal Mills, Inc. v. Department of Revenue

In April of 1973, defendant, Department of Revenue of the State of Illinois (Department), audited the books of plaintiff, Illinois Cereal Mills,

Inc. After the completion of the audit, Department contended that certain taxes were due. At issue here is question of the Department’s claim of amounts owed by plaintiff to the Department under the Use Tax Act (Ill.

Rev. Stat. 1973, ch. 120, par. 439.1 et seq.) for the purchase of certain gas fired boilers. At a subsequent hearing before the Department, it made final assessment against plaintiff. Plaintiff then filed a complaint for administrative…