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RE TAXES, HAW'N PINEAPPLE CO., LTD.

No. 4110.

45 Haw. 167 (1961)

363 P.2d 990

IN RE TAXES, HAWAIIAN PINEAPPLE COMPANY, LIMITED.

Supreme Court of Hawaii.

July 25, 1961.

Attorney(s) appearing for the Case

Shiro Kashiwa, Attorney General, and Nobuki Kamida, Deputy Attorney General, for appellant.

Marshall M. Goodsill (Anderson, Wrenn & Jenks of counsel), for appellee.

TSUKIYAMA, C.J., CASSIDY, WIRTZ, JJ., CIRCUIT JUDGE TASHIRO, ASSIGNED BY REASON OF VACANCY, AND CIRCUIT JUDGE CROCKETT, IN PLACE OF LEWIS, J., DISQUALIFIED.

OPINION OF THE COURT BY CASSIDY, J.

The issue on this appeal requires the determination of the general excise tax rate applicable to proceeds obtained by the taxpayer from the sale of frozen pineapple products packed by it in hermetically sealed cans.

The taxpayer has for many years operated a cannery in Honolulu in which it manufactures various products from the fruit of the pineapple. Its main product is and has...

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