(Download) "Benson v. Isaacs" by Supreme Court of Illinois # Book PDF Kindle ePub Free
eBook details
- Title: Benson v. Isaacs
- Author : Supreme Court of Illinois
- Release Date : January 22, 1961
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 58 KB
Description
The director of the Department of Revenue and the State Treasurer appeal from an order of the superior court of Cook County dismissing their petition to dissolve a 1945 injunction which restrained them from collecting retailers' occupation tax from certain tool and die manufacturers. Since the public revenue is involved the appeal comes directly to this court. By its decree entered in 1945 the court found that each of the appellees was engaged in the business of making tools, dies, jigs, fixtures and gauges in response to special orders, and in accordance with designs furnished by the customers; that in such business the raw material is of relatively inconsequential value as compared with the services rendered; that the product has no commercial value except to the particular customer; and that the work is highly skillful in nature. The court held that the business was not one of selling tangible personal property at retail. A writ of injunction was ordered restraining appellants ""from in any manner taking any steps or doing any things, to assess against or collect from the plaintiffs, additional plaintiffs and intervening petitioner, or any of them, said retailers' occupation tax based on the gross receipts from said business as aforesaid."" No appeal was taken from the decree.