People v. Puritan Ice Co.

These causes consist of five actions, one by the State, appellant, to recover sales taxes alleged to be due under the Retail Sales Tax Act (Stats. 1933, p. 2599; Deering’s Gen. Laws, 1937, Act 8493; now in Revenue & Taxation Code, §§ 6001-7176), and four actions by respondent for refund of taxes paid under protest. The respondent was successful in all of the actions and hence, we must view the evidence in a light most favorable to it.

Respondent is in the business of manufacturing and selling ice. Its business, in the instant cases, embraces two classes of buyers of its product, both of which…