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GRANITE CITY STEEL CO. v. REVENUE DEPT.

No. 38159.

30 Ill.2d 552 (1964)

198 N.E.2d 507

GRANITE CITY STEEL COMPANY, Appellee, v. THE DEPARTMENT OF REVENUE et al., Appellants.

Supreme Court of Illinois.

Rehearing denied May 19, 1964.

Attorney(s) appearing for the Case

WILLIAM G. CLARK, Attorney General, of Springfield, (WILLIAM C. WINES, RAYMOND S. SARNOW, RICHARD A. MICHAEL, EDWARD A. BERMAN, and A. ZOLA GROVES, Assistant Attorneys General, of counsel,) for appellants.

RANDALL ROBERTSON, of Granite City, and WILLIAM R. BASCOM and WILLIAM C. CONNETT IV, both of St. Louis, Mo., (BRYAN, CAVE, McPHEETERS & McROBERTS, of counsel,) for appellee.

Reversed and remanded.

Mr. JUSTICE SCHAEFER delivered the opinion of the court:

In this administrative review action the circuit court of Madison County quashed a final assessment of use tax and penalties made by the Department of Revenue against the plaintiff, Granite City Steel Company, on certain out of state purchases of metallurgical coal and coke. The revenue is involved, and the Department has appealed directly to this court.

The plaintiff is...

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