Mission Pak Co. v. State Board of Equalization

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 such taxes to be paid on “candy or confectionery” (Rev. (& Tax. Code, § 6359) and State Board of Equalization Ruling 52 (tit. 18, Cal. Admin. Code, § 2002) 1 which determined that “candy or confectionery . .…