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VAN'S MATERIAL CO. v. DEP'T OF REVENUE

No. 87-2412.

173 Ill. App.3d 284 (1988)

527 N.E.2d 515

VAN'S MATERIAL COMPANY, Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE et al., Defendants-Appellees.

Appellate Court of Illinois — First District (1st Division).

Modified on denial of rehearing August 15, 1988.

Attorney(s) appearing for the Case

Gould & Ratner, of Chicago (Gerald Ratner, Louis R. Hegeman, and Jay D. Stein, of counsel), for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Shawn W. Denney, Solicitor General, and Deborah L. Ahlstrand, Assistant Attorney General, of Chicago, of counsel), for appellees.

Reversed and remanded.

JUSTICE BUCKLEY delivered the opinion of the court:

On August 19, 1985, Van's Material Company, Inc. (plaintiff), an Illinois corporation with its principal place of business in Midlothian, and which is engaged in the production, sale and delivery of ready-mix concrete, sought a declaration that its two recently purchased ready-mix concrete trucks were not subject to the Use Tax Act (Ill. Rev. Stat. 1985, ch. 120, par. 439.1 et seq...

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