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SHELL OIL CO. v. DEPARTMENT OF REVENUE

No. 4-82-0342.

117 Ill. App.3d 1049 (1983)

453 N.E.2d 125

SHELL OIL COMPANY, Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE et al., Defendants-Appellants.

Appellate Court of Illinois — Fourth District.

Rehearing denied September 27, 1983.

Attorney(s) appearing for the Case

Tyrone C. Fahner, Attorney General, of Springfield (Paul J. Bargiel, Special Assistant Attorney General, of Doss, Puchalski, Keenan & Bargiel, Ltd., of counsel), for appellants.

Charles G. Chester, Thomas H. Donohoe, and Nicholas J. Nedeau, all of Martin, Craig, Chester & Sonnenschein, of Chicago (John A. Hoffman, of Houston, Texas, of counsel), for appellee.

Affirmed in part, and reversed in part and remanded.

JUSTICE TRAPP delivered the opinion of the court:

The Department of Revenue (Department) appeals the trial court's reversal, on administrative review, of its decision that certain equipment installed by plaintiff, Shell Oil Company, at its Wood River, Illinois, refinery, is not tax exempt since the equipment does not have pollution control as its "primary purpose" within the meaning of section 2a of the...

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