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COLUMBIA QUARRY CO. v. REVENUE DEPT.

No. 39090.

34 Ill.2d 46 (1966)

213 N.E.2d 497

COLUMBIA QUARRY Co., Appellant, v. THE DEPARTMENT OF REVENUE et al., Appellees.

Supreme Court of Illinois.

Opinion filed January 25, 1966.

Attorney(s) appearing for the Case

WALTER ROOS and WILLIAM C. CONNETT IV, both of St. Louis, Missouri, and RANDALL ROBERTSON, of Granite City, for appellant.

WILLIAM G. CLARK, Attorney General, of Springfield, (RICHARD A. MICHAEL and EDWARD A. BERMAN, Assistant Attorneys General, of counsel,) for appellees.

Vacated and remanded.

Mr. JUSTICE SCHAEFER delivered the opinion of the court:

In this administrative review action, we are asked to determine the consequences under the Retailers' Occupation Tax Act of a sale of limestone to a steel company. The central issue is whether the sale was one "for use or consumption and not for resale" so that it qualifies as a "sale at retail" under the act. (Ill. Rev. Stat. 1961, chap. 120, par.

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