Du-Mont Ventilating Co. v. Department of Revenue

This appeal involves the review of an administrative decision by the defendant, Illinois Department of Revenue, that the plaintiff, Du-Mont Ventilating Company, must pay retailers’ occupational taxes and use tax on the cost of its materials used in the construction of the intake side of a push-pull air system installed in the Caterpillar Tractor Company’s Mapleton foundry. While finding that the pollution control facilities of the Mapleton foundry will “not properly operate or fulfill their purpose 000 without the in-take ventilating system,” the defendant issued a final assessment for…