Du-Mont Ventilating Co. v. Department of Revenue

This appeal involves the review of an administrative decision by the defendant, the Department of Revenue (Department), that the plaintiff, Du-Mont Ventilating Company, must pay taxes under the Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1975, ch. 120, par. 440 et seq.) and the Use Tax Act (Ill. Rev. Stat. 1975, ch. 120, par. 439.1 et seq.) on the cost of materials used in the construction of the intake side of a push-pull air system installed in the Caterpillar Tractor Company’s Mapleton foundry. The defendant issued a final assessment for taxes, penalties and interest in the amount of…