Judgment reversed.
Mr. JUSTICE SCHAEFER delivered the opinion of the court:
The circuit court of Peoria County reversed a decision of the Department of Revenue and denied the Department's authority to impose a use tax (Ill. Rev. Stat. 1969, ch. 120, par. 439.1 et seq.) on Caterpillar Tractor Company with respect to equipment purchased by Caterpillar in three separate transactions between 1962 and 1967. The revenue and constitutional questions are involved...
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