Judgment affirmed.
Mr. JUSTICE KLUCZYNSKI delivered the opinion of the court:
The question presented here is whether the purchase and use in Illinois of a certain machine built to special order is taxable under the Illinois Use Tax Act (Ill. Rev. Stat. 1965, ch. 120, par. 439.1 et seq.) or the Illinois Service Use Tax Act (Ill. Rev. Stat. 1965, ch. 120, par. 439.31 et seq.).
Plaintiff, Marion Power Shovel Company, contracted
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