(DOWNLOAD) "Adams v. Jewel Companies" by Supreme Court of Illinois ~ eBook PDF Kindle ePub Free
eBook details
- Title: Adams v. Jewel Companies
- Author : Supreme Court of Illinois
- Release Date : January 29, 1976
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 74 KB
Description
We granted direct appeal pursuant to Supreme Court Rule 302(b) from three judgments of the circuit court of Cook County. These consolidated appeals involve questions pertaining to a consumer's right to proceed against a retailer for an overcharge in taxes remitted by the retailer to the Department of Revenue (hereinafter Department), the validity of class actions under the circumstances presented, plaintiffs' right to seek an injunction to compel retailer-defendants to pursue tax refund claims before the Department and the propriety of assessing interest against the retailers. These actions arise out of this court's opinion in Dick's Vending Service, Inc. v. Department of Revenue, 53 Ill.2d 375, which was filed October 2, 1972. In that decision we held that the State cigarette use tax is not to be included in the tax base for purposes of computations of the retailers' occupation tax. Shortly after the opinion in Dick's Vending was filed, but prior to the denial of the petition for rehearing, the various plaintiffs in these appeals filed their respective actions.