MISSION PAK CO. v. STATE BD. OF EQUALIZATION

Docket Nos. 37971, 37706.

23 Cal.App.3d 120 (1972)

100 Cal. Rptr. 69

MISSION PAK COMPANY et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent. (Consolidated Appeals.)

Court of Appeals of California, Second District, Division Five.

January 26, 1972.


Attorney(s) appearing for the Case

COUNSEL

Hindin & Hindin and Maurice J. Hindin for Plaintiffs and Appellants.

Evelle J. Younger, Attorney General, Philip C. Griffin and Mark W. Jordan, Deputy Attorneys General, for Defendant and Respondent.


OPINION

STEPHENS, J.

For a number of years prior to August 12, 1963, Mission Pak, Inc., was in the business of processing and manufacturing certain fruit products, the retail selling of processed fruit products, and the retail selling of fresh fruits. During this time Mission Pak, Inc., paid certain sales and use taxes which were assessed against it as a consequence of a law which required...

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