CTA Case No. 266 (Decision)

' ! -~ cY .--- � � - v r ua - x- � - � ~ - - ~ - - - - 0c i io f �- }11

� 266 .. - 4 .... o. ~ ( p QV l . .l ) n1 �n lion ?.5') o t. a- , tho r veou c d :tch t �� pet i ion :r the ia l yer t 5 � On ob �r 2 , 1 l r, l. ~ fo. 0 0 fr!:.<.:h1a t 1 fr l90o1 nt r 10 t t. �� .. ~11 .. t p:-a itio . "" oll I 1 115

-- � er,on re ~. 19 , the ~� p n nt te a her lett ~ ( xh bit * et t oner) o pettt o er'� lawv-r t k n � re tte stan y deny tr t et t on r'� re at o refun .....of the e ��� r ch � tax atd y t R t� ent of y f% nc; 1 � tax and ur- c uge for 1 te n� ot t th l aet � nti le he � n the ea \n ci lata ta t '� � ly i 1 2- � renchl � � 1, 1 J � '& � ) on ita ( �7 71, of ond �� co o dtn l.y � 1 J ayin fr - n Hh r� (p. 1 2, l � � � of 7 1.00 �� � ' c r� ef c l cy fJ:' h � ta r � , ary 1. 1 o J ne , 19 � he p t!'t , n tta l er { 1, r� n .. a � � line, 116

- 4- t ou no t~ult on ta ort ut it �� re hel" in t o Ja - cc t h� 1 tt .o r p lie e, ~ary 1.9~ . 1 t t ' o at wh�t 1t a ld p y on roa 1se ax o only ?. a �� lntup a th �� en o 1. o n � of goo f 1t � he t 1 n in h p� n ' 0 ~ 1 en c 11 ~ on it nln � � ft to J.fllli>O~' e l� h tax in e1n 2 of t � In er, al n eC d � � n f.c �� a1 ay 1 1 11 ty t � line 1nv r � P� y � to z y �r ra c 1 01 p no f� 0 In tn ent 1 0 11 v in hia le uy � 1 � th t � sho l ay � tax is o y n f o r os � in thl n ; � 1� vold t 1t 7

� 266 -- u char f 781. r y th res- pon nt n round� f o ! Y� uliy rG 1 ZG th d ch � 0' 1 e to nt r t 1s !n t� f vo , c ot f l our y cl 0 o. .. n nt f h 1 t;t r o �ry , 1 n � xce1s of r 1 not 0 cl In - th r ht e L ld � t i-1 r t r o ax on o t 1- n nor f th u t r ort. hr y n nt n t l 17. r'e 1 D et n y). t c n d - the o 1 ty of tl ov rp - ut n t c rt nty of th r un � 1 t of n th tlo r of J nu y , 1 ~4, cannot, th r for , ia fo t 1 '� r t not y n o t h� ull ~ r ch1 t x o t . . 118 II)

ul t h 1"8$ la� retul �� l' 1at � �nta.� ( n t of ay �� d of ftttr a 3- 7.) actio 9 of h � od, �� � � art �� f lo a 1 1 9 . ~�

-s � 2 - 1 .. 0c I� 1� 47 hi � � th c � �th � re-.pondtnt oll fI 4 l is! of reb � 1 ~!>. ������1n t. n � �1 t l h f� unt of 781. � rancntae ta seconci artft of 19 he eby o y t the re on n 11 ctor " 0 120 11 3

I � 26 -- 0 1 l. i h oea � , Phil!pp!n � � 19:J7. � .. 1 2 1 II~