H.J. HEINZ CO. v. STATE BOARD OF EQUALIZATION

Docket No. 10386.

209 Cal.App.2d 1 (1962)

25 Cal. Rptr. 685

H.J. HEINZ COMPANY, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION et al., Defendants and Respondents.

Court of Appeals of California, Third District.

October 24, 1962.


Attorney(s) appearing for the Case

Adrian A. Kragen, Sho Soto, Downey, Brand, Seymour & Rohwer and Robert R. Harlan for Plaintiff and Appellant.

Knox, Goforth & Ricksen, Wallace W. Knox and John C. Ricksen as Amici Curiae on behalf of Plaintiff and Appellant.

Stanley Mosk, Attorney General, Ernest P. Goodman and Michael Traynor, Deputy Attorneys General, for Defendants and Respondents.


SCHOTTKY, J.

The appellant, H.J. Heinz Company, a Pennsylvania corporation, is a processor and manufacturer of food products. For its operations its purchases tin cans from the American Can Company and cardboard cases from the F.J. Kress Box Company. Appellant has filed with the aforementioned sellers resale certificates as authorized by the Sales and Use Tax Law and therefore no tax was paid at the time of purchase. One of the processing and manufacturing plants...

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