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CENTRAL ILL. LIGHT CO. v. DEP'T OF REV.

No. 82-869.

117 Ill. App.3d 911 (1983)

453 N.E.2d 1167

CENTRAL ILLINOIS LIGHT COMPANY et al., Plaintiffs-Appellees, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois — Third District.

Opinion filed September 12, 1983.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Paul J. Bargiel, of Doss, Puchalski, Keenan & Bargiel, Ltd., Special Assistant Attorney General, of counsel), for appellant.

Thomas Atherton, of Frings, Bagley, Atherton & Clark, of Pekin, and Michael R. Levinson, James R. Browne, and Thomas F. Dean, all of Kirkland and Ellis, of Chicago, for appellees.

Judgment affirmed.

JUSTICE SCOTT delivered the opinion of the court:

This case is before this court on the appeal of the Department of Revenue of the State of Illinois (the Department) from a judgment of the circuit court of Tazewell County which reversed an administrative decision imposing sales and use taxes on Central Illinois Light Company (CILCO) as to purchase of certain items which CILCO claims to be components for various pollution control facilities...

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