Velten & Pulver, Inc. v. Department of Revenue

The - question here presented is whether the plaintiff, Velten & Pulver, Inc., in constructing and installing conveyor systems for bakeries and in purchasing a specially-designed machine to be used by it in its manufacturing process, was subject to retailers’ occupation and use taxes assessed by the Department of Revenue. From a judgment of the circuit court of Cook County sustaining the taxpayer’s position, the Department of Revenue appeals directly to this court since the revenue is involved.

Plaintiff is an Illinois corporation which specializes in designing, fabricating, and installing…