Illinois Supreme Court November 26, 1963, 37927 (Velten & Pulver, Inc. v. Department of Revenue)

Mr. Justice Daily

delivered the opinion of the court:

The - question here presented is whether the plaintiff, Velten & Pulver, Inc., in constructing and installing conveyor systems for bakeries and in purchasing a specially-designed machine to be used by it in its manufacturing process, was subject to retailers’ occupation and use taxes assessed by the Department of Revenue.