In re Taxes, Pacific Refiners, Ltd.

OPINION OF THE COURT BY

MARUMOTO, J.

This is an appeal by the tax commissioner of the Territory of Hawaii, hereinafter referred to as the commissioner, from the decision of the tax appeal court in *616favor of Pacific Refiners, Limited, hereinafter referred to as the taxpayer. The question at issue is the tax rate or rates to be applied under the general excise tax law to certain sales made in January and February 1953 by the taxpayer to Honolulu Gas Company, Limited, hereinafter referred to as the gas company.

During the period in question, the taxpayer was engaged in the business of processing and…