In Re the Tax Appeal of Hawaiian Flour Mills, Inc.

868 P.2d 419 (1994)

In the Matter of the Tax Appeal of HAWAIIAN FLOUR MILLS, INC., Appellant

No. 16996.

Supreme Court of Hawaii.

February 4, 1994.

Arthur B. Reinwald, Honolulu, for appellant Hawaiian Flour Mills, Inc.

Kelly J. Salling, Deputy Atty. Gen., Honolulu, for appellee Director of Taxation, State of Hawai'i.

Before MOON, C.J., and KLEIN, LEVINSON, NAKAYAMA and RAMIL, JJ.

NAKAYAMA, Justice.

Appellant Hawaiian Flour Mills, Inc. (HFM) instituted an action in the tax appeal court contesting the assessment of general excise taxes (GET) and use taxes made by appellee State of Hawai'i Director of…