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

No. 67710.

131 Ill.2d 196 (1989)

545 N.E.2d 695

VAN'S MATERIAL COMPANY, INC., Appellee, v. THE DEPARTMENT OF REVENUE et al., Appellants.

Supreme Court of Illinois.

Opinion filed September 27, 1989.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Robert J. Ruiz, Solicitor General, and Deborah L. Ahlstrand, Assistant Attorney General, of Chicago, of counsel), for appellants.

Louis R. Hegeman and Jay D. Stein, of Gould & Ratner, of Chicago, for appellee.

Judgment affirmed.

JUSTICE CLARK delivered the opinion of the court:

At issue in this case is whether the purchase of ready-mix concrete trucks is subject to either the Use Tax Act (Ill. Rev. Stat. 1985, ch. 120, par. 439.1 et seq.) or the Retailers' Occupation Tax Act (ROTA) (Ill. Rev. Stat. 1985, ch. 120, par. 440 et seq.) or whether those statutes' exemptions for machinery used primarily for manufacturing tangible personal property (Ill. Rev...

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