CTA Case No. 2876 (Decision)
/ / / uNION CARB IDE PHILIPPINE 1 I NC . 1 Pe t i t i o n e r , � - .ve sus. C. T. A. CASE NO . 2876 COMMISSIONER OF INTERNAL .. -- REVENUE, Respondent . � X - .� - .- .- ... .� .- ..� .X UNION CARB IDE PHILIPPINES , INC ., Pe t iti one , - .vew=sus - C.T.A . CASE NO . 2891 COMMISSIONER OF INTERNAL REVENUE , Res:pondent .. X � - ~ - - - ~ - - - - � .X UNION CARB I DE PHILIPPINES , I NC. 1 Pe titioner , - .versus � C. T. A. CASE NO . 2892 C0!4MISSIONER OF I NTERNA~ REVENUE , x -- � �-- Resp ndent . - .- .� .� .� .- . .X DE C I S X0 N � These c as.e:s involv�e claims f or refund o r: ta c redit of advance sales ax paid by etitioner Union Ca r bide Ph i lippines , I nc . on i mpor t ed r aw � 21u
;� !. DECISION - CTA CASES NOS . 287 6 , 2691 and 2892 2- mate~ials qsed by i t in the manuf a ctu re of i nsecticides exported abroad , purs:u an to the p rov i sions of Section 183(b) '� now Sect ion 19l(b) '� of the- Nation a l Internal Revenue Code , c::onsol i- � dated a s follows: CTA NnJNT -o.R. DATE QUANTI' f i ADVANCE USED -CASE PAID NOo 5-39-75 SALFS TAX NO. AST 418701 8-12-7~ CREDIT 287o ll 77,33:0. 00 .t455i2.4 8��12-75 ClAIMED 2891 2892 104 , 727 kgs. ll2, �2l9.00 445524 B-2~7~ 104, 727 kgs. p 77,330. 00 2892 122,182 kgs. 90 , 573 kgs.. 83, 057 .. 00 2892 86, 045.00 ( 4Slll 8-2f3-75 " 106,326. 00 31 ,609 kgso 29 ,182.00 2a 9 l 448255 B-2~-7 ~ l O�i, 727 kgs. 86, 045.00 104,727 kgs. 2S 1 :ms. o ~ 448254 139,636 kgs. 106,326. 00 139,636 kgs., 34�909 kgs. ~1l2:!:&~~...gg 34:1909 kgs�� 28 ,308 .0Q ~.L~l_Js~g ... ~Q~.~-l~l-~9~ ~ilQ.L~!~.!.Q2 I nasmuch a s t hes.e th ree cas.c~ .. _.i:i;>e t he s ame iss.ue , a nd invo l ve t he s ame pa rti e s , the y a re conso lidated i n th is Decision . The undi sputed f acts are na r rated in t he Memorandum for the Responde nt: C. T. A�. Ca s e No. 2876 Pe t i t i oner is a domestic corpo- . ration organi zed and existi ng under Phil i pp ine l aws, e ngaged in t he manuf- . � ac tux e of insectici des, with pr i ncipal place of bus iness a t ll-l2tb Floor, PAL Bldg ., Ayala Avenue , Makati , Me tro Manila. As a m an ufac tu re~ of i nsecticides , pe ti t i oner i mported f ro Hooker Chemica Co r porat'on Connec ticu t , U. Ss � 1 152 drums o BHC Techn i c a l Agr i cu ltu r a '21 6 .)
DECISION - CTA CASES NOS . 2876, 2891 and 2892 - .3- Insecticides , (236,160 l bs )~for which petitioner paid on May 30 , l97S,the amount of P77,330 . 00 as advance sale& tax. The gros s weight of each drum of said imported BHC was fixed at 200 lbs . after the tare is deducted therefrom. Converted into metric terms the net content of � the 1,152 aruma is equivalent to 104,727 kgs . o f BHC computed as fo llOWS I 1,1s2 drums x 200 lbs./drurn x .2!J�s2!!iss.~ 104,727 kgs. Petitioner alleges that it used the abovementioned chemical in the manuf- . acture of insecticides which were exported to Pakistan on Apr il 10 , 1977. Conse�quently , in a letter dated d uy 26 , 1977 , (pp . 46-47, BI R rec.) , petitioner claimed a tax credit for � the f ull amount of P77 , 330e0 0 which it previously paid as ad"ance s � \ ~~ s tax, pursuant to the provision:.. uf Section l93(b) ~f the Tax Code e Taxpayer �~ formula shows that for e.very metric ton of exported insecticides, 62% consists of BHC chemical. (p. 36, BIR rec.) Five per c ent (5%) ia added to the 62\ as was t age allowance . The sum i s then ~ultiplied by 1000 kgs. and t he pro- duct thereof constitutes the BHC used per metric ton of insecticides that was exported, thus - . BHC usage per rre:tric ton of export: (62.% + 5%) .(1000 kgs. ) := 651 ksg./mte Since 300 metric tons of insecticides were exported , 195,300 kgs. of BHC were used , computed as follows: 00 m.t.. '51 kgs.� 195, 00 kgs. Of t his. 195,300 kgs.� of BHC used , the i mported 1 04,727 k<JS�. of BHC are claimed to have been fu1ly used in the manuf� . acture of the total 300 metric t ons of 21 '1
DECISION � CTA CASES NOS . 2876, 289 1 and 269 2 .;. .4 - i nsec t i.cides. expor t ed while t he bal anc e of ~ 9 0 , 57 3 kgs e o f BHC tha t were likewi se used in t he producti on of l OO metr ic t ons of exported i n sectic i des were t a ken from a nother s et of i mpo rted BHC . (1 95,300 kgs . - 104 ,7 27 � 90 ,573 kgs. ) In a lette r ~ed&i on ~ated J anuary 27 , l9 7S (p . 67 , BIR r e c . ), t he Acting Comm issioner of Internai Revenue denied peti tioner's c laim f or tax c l:'edi t . Subse�quently , in a let ter da t ed Ma rch 20 , 1978 , pe t i tioner , t hr ough c ounsel, requested withdr awa l of the denial " The r equest was again den i ed by responden t, thr ough t he As.s i s tant Commi ssione l' of In t e r na l Revenue , in a l ette' da t ed November 10 , 197 8 . (Exh. 2, p . 78 , BIR rec. ), on t he ground tha t the raw ma ter ial s ' lC Technical Ag ricultu r a l I nsectic i des) wh i ch were purported l y us ed by pet � - ~ t ioner in the mam:tacture o f t he ex- ported 300 me t ric t ons of i nsect ic ides we~e no t t he r aw ma t e r i als i mported by i t and f or which the sum o f P7 7 , 330 . 00 as advance s a les t ax wa s paid . Thu s , af ter us ing 195,300 kgs . out o f the s tock on hand , (beginn ing inventory of 3S2 ,989 kgs. ), the r e remai ns a bal ance of 157 , 689 kgs . C.T.A. Ca se No . 28 91 Petiti oner imported f rom t he u.s .A. seven (7) c on tainers o~ 1,344 dr ums of BHC Technical Agr icu ltural I nsec t icides , equ ivalent to 122, 18 2 ki l ograms , on account of which i mport� . a t i oil it pai d a$ advance sales t ax t he amoun t o f Pl l 2 , 2l9. 00 on Augus t 12, 1 975 .. . I n a l e t ter da t ed J une 21 , 1977 (pp . 6� 7., . BIR ~ec . ) , petitioner c laimed 21 0 l'
DECISION � CTA CASES NOS . 2876, 289 1 and 2692 tax credit in the amount of P8l,057 . 00 out o f the amount of Pll2,239 . 00 it had pa id as advance sales tax. According to petitioner , it utilized 90,573 kilograms of BHC , out of i ta i mpo rtati ons of 122,128 kilograms , in the manufacture of insecti cides which were expocted to Pakis t an, hence , it claims ax credit in the amount of P83 , 057.00 e In a l etter/decision dated January 28, 197 8 (Exh . 2 , p . 70 , BIR rec.), respondent, th r ough the Acting Commissionec of I nter nal Revenue , denied petitioner's claim fot tax: credi t ~T.A. Case No. 2892 Peti tioner is engaged �n the manufacture of insecticides. In a le tter dated August 5, 1 977, ~.)t L�� tio~r, t hrough i t s ccountant, claimed a tax credi t of the amount of P249, 86l . OO which t axpayer paid on t he imported Benzene Hexachloride (BHC ) Technical Agricultural Insect� . ici des pur portedly used as raw materials in the manufacture of insecticides which were exported ab.:oad . Pursuant t.o an investigation conducted , respondent, in a letter dated July 2 11 1979, den ied taxpayer �s. c laim for t ax credi t (Exh . 2, pp . 36- . 37, BIR rec. ) �. � The sole issue to be resolved is whether: the BHC chemi cals (benzene hexachloride ) _on the import- . ation s of which peti tione~ paid a dvance s ales t ax . unde r Section 1B3(b) of the then in force National 21 U
...S�', DECISION - CTA CASES NOS . 2876 , 2891 and 2892 - .6 Internal Revenue Code, s ubj ect of the claims for � � � ~efund or t a x. c r edit , are the e:ry same stocks I' used in the manufact ure of the i nsecti c i des that were ex.ported. Under the provisions o f Section l 83 (b) .o f t he Tax Code , the pe rcen t age t a x advance sales t ax ) _paid on imported raw mater ials us ed i n t he manufacture of finished produc ts expor ted shall be allowed to be credi ted against other t ax l iabi- . lities of the manu facturer - ~xporter. Quoted here- . under are the relevant port.ions of Section 18 3(b) of the Code: � (b ) Sales tax on i m_,�<?,!_t~c1 art i cles e- Whe n the article ~ . ~ Iillj?orted, the percentage taxe�i � - !:._st;ablished in Sections 184 , 184.-A, 185, 1 85-A , 185-B c l86 a nd 186-B � !Jf this Code shall be paid in advance by the importer , x x. x and pr i or to the release of s uch articles from customs custody , based on the impor t i nvoice value t hereof , certified to as correct unde r penal ties of per - . jury by the Philipp i ne Consul at the port of origin if there is any, i ncluding freight , postage, insurance , commission, customs duty and all s.i rn ilar charges , plus 100 per c entum of such total value in the case of ar t icles enumera ted in Sections 184, 1 84-~ 1 50 pe r c entum o f such tota l value in the case of articles enume- rated in Sections 1 85 , lSS-~ and l8S-B J and 25 per centum in the case of a r t icles enumera ted i n Sec t ions 86 and 188-B.� *** 2 .20 .1'
DECISION ~ CTA CASES NOS . 2876 , 2891 and 28 92 ~ .7 - Any percen tage tax pa i d undeJ& I' Sectidns 184, 184-A , l BSr 185-A, 185- B, 186 and 186-B , on domesticallX ma nu fac tured or on imported r aw mat- erials used i n the manufacture of finished products exported shall be allowed to be credited a9ainst other tax ila6llities of the manufacturer� ex~orte r I . Provided , however ' That I . � sa1d percentage t axea paid re indi- . �ated as a separate item in the invoices." (Underscori ng supplied) . Respondent 's. examiner r ecommended the denia l petitioner'~ claims f or t ax credit on t he following grounds: C.T.A. Case ..No. 2876 - ,Applyi ng t he " first-i.n firs t-~ut"me thod a s practised by t axpayer , t he impor t ed BHC Technica l Ag:r ict, 1 tural Ins ec t icide under Formal Entr y 1\l ;.;> f) 59780-7.4 "was not the same raw material componen t used in the e xported 300 MT of i nsecticide in April, 1977 becau s e as of May , 1974 the tax- payex 's. beginn ing i nventory of the same BHC wa~J 352 , 989 kgs . �, wh i ch was wel l in e xcess of the 195 , 300 kgs . used in the exportep i nsecticide . (Exh . "1" , p . 72 , BIR records , CTA Case No . 2876 . ) C.T.A . Case No . 289 1 - ~h e i nven tory li st of tax- payer (Annex " I" ) clearly s hows 481 448 kgs. o f t he same BHC r aw ma teri a ls in ita begin- . n ing i nventory .in August , 1975 , thus "the 22
.. DECISION CTA CASES NOS . 2876 , 289l and 2892 - .8 - t otal.irnported ~ aw mate~ials of 1 22 , 182 kgs . for which is claimed tax credit of PS3,057.00 could not have been the same component of the processed i nsecticide that � was exported,"' following the � first- i.n fi rst out" theory used by taxpaye~ i n determining which of the sets of raw materials was first used. (Exh .. 11 1" , p . 68, BIR records , CTA Case No . 2891.) . C. T.A. Case No . 2892 - "Since by the taxpayer's own computation only 310,881 kgs . were used in the exported insecticide, t he stocks at hand even before the arrival o... the imported raw materials were exceedingly moge th~n what was required i n the processing of the said exported insecticide� , taking i nto account the "first-i.n firs t-out" method practised by the t axpaye r in the dispos ition of "ts r aw . materials. (Exh. 11 1 ", p . 32, BIR records , CTA Case No. 2892 .) . To support his allegations , respondent 8 S. e~xaminer presented the monthly inventory lists of raw mater ials from Apri l 25 , 1974 to J anuary 25, 1977 submitted by petitione~, mar ked as Annexes
DECISION - CTA CASES NOS . 2876, 2891 and ~892 - 9- "G" and " I~ , (pp . 23-~5, BIR ~recor ds , CTA Case No . 2876 , and pp. 25-$7 ~ BIR r ecords , CTA Case No. 2891) '� showing beginning inventor ies of 352 , 989 kgs . of BHC (Hooker) .in the Granular Plant � as of May , 1974 and 481 , 448 kys . in the Bonded \-Jarehouse in August, 1975 before the arrival of the new importations. Pe ti tioner did not di s pute the ex i stence of the beginning inventories as of t hese dates but contended tha t although as a gener a l gui deline the c ompany practices t he "f i rst- i.n first-~u t� me thod , t hi s is not strictly f ollowed " because of specific need and r equiremen t as ...t icta ted by the quality requi r ement i nvolved" . And as t he old stock of benzene hexac hloride was not the s ame quality a nd s ame potency as r equired under the agreement with Pak �stan , the new l ot.s i mported were the ones used for the exportation to Pak istan . . (Testimony of Inventory Control Traf fic Manager , t . s . n ., July 3 , 1981 , pp. 4-S.� ) . In his testi mony before the Court (t . s.n ., July 2S , 1979 , pp . 9-~l) ~ petiti oner 0 ~ witness, t he I nventory Con trol and Foreign Traff ic Manager , i nd i cated in the � Pl an t Locati on Layout� (Exh . "L�) �223
DECISION .. CTA CASES NOS 2876, 2891 and 2892 ;... .10 - t he two ar eas wher e the BHC s tocks we~e stored , � namely , the o~:um StoJ:age Area (Exh . "G"') .�wheJ: e the 352 metJ:ic t on s of old stock of BHC we~e kept . and the customs Bonded Warehouse (Exh . "F" ) where � th new importations, subject of the tax credit claims were del iveted . (See Pe titione r�~ Written Offer of Exhibits . ) Along the s ame line, peti tioner ' ~ other wit- . ness , the Plant Manager , testified t hat t he BHC r aw materials used in the manu facture of insect- icide & exported to Pakist an i n 197 7 , wer e taken from Exh i bit "F", the Customs Bonded Warehouse , where the new impor tati on& were stc. .d, as the BHC found in Exh ibit "G" , the Drum S t orage Area, did not meet the specifications required. (t.s.n., April 24 , 1980, pp . 44-�5� t. s .n. , August 18 , 1980 , p . 57 . ) . Evidently , the two storage areas re ferred to in both testimonies as the "Dr um Storage Area� and the "Customs Bonded Warehouse� are actually the "Granu1at Plant" where the 352 , 989 kgs of old stock s of BHC are listed and the "Bonded Warehouse�, appear i ng in petitioner 0 s. mon thly inventory lists . I f as testified to above, deliveries of the new i mportations of BHC were made to the Bonded � 221
r .. ! DECISION - CTA CASES NOSe 2876 , 28 91 and 26 92 - ll - Warehouse ~na the BHC c aw materials used in the 1977 exportations were wi thdrawn f om t hat ocation , why were tbere no receipts c r recor ds of withdr awals o f BHC chemicals correspond ing l y reflected d uri ng � t hose dates ln petitione r'� inventolty lists f or the Bonded Warehous~? Annexes �G� a nd �x�, petitioner ' s. mon thly inventory l ists , submitted to respondent's. exam iner shOh' t he rece ipts and withdrawals o f raw materi a ls from the Granular Plant f or the period April 1, 1974 to J anuary 25 , 1977 and fr om t he Bonded War e- house from December 1, 1974 to Septembe r 25 , 1 975 To c learly r e flect the receip ts an :. .�i Lhdrawals of the BHC chemicals alone, a s ummary prepar ed from Annexe s "G" and wi" is attached hereto a s Annex ~A- Decisi on " and made an integral pa rt he reof . An analysis of Annex "AM wi l l show that i n � the Granu lar Plant , t here were rece ip ts of BHC in May , J uly and August , 1974 totalli ng 435 , 452 kgse and in the Bonded warehouse, the~e wer e r ece i p ts of 139,345 kgs . only in December, 974 . Since the fi rst i mportation of 1 04 , 727 kgs . was del ivered on May 24 , 1974 (see Release Certificat o. 78531 , p. 57, BI R r ecords, CTA Case No , 2876) '� s uch ,. � ('.).,'2 iL)
DECISION - CTA CASES NOS . 2876, 2891 and 289 2 - 12 - i mpox:ta tion. could have been a part o f those received in the Granular Plant in May, 197 4 or a part of t he beginning invent~ry o f 202,758 kss. in the Bonded Warehouse in December, 197'4. Hence , � the f i rst importation could be accounted for. How- ever, the rest of t he ' mportations amoun t ing to 401 , 4~4 kgs:., wh ich arrived on various dates i n August, 1975 remain unacc:ounted for. As for the years 1975 and 197 6 , there a re no r eceipts recorded in t he Gr anu lar Plant , whi le in t he Bonded ~1are bouse , the only receipts listed for 1975 are a~ of February , 1975 in the amount of 139,345 kgs. No wi thdr'-l�.fals of BHC c hemica h . a te recorded . in the 1974 and 1975 monthly inventor y lists for the Bonded Warehouse up to September 1975 , although considerabl e withdrawals aggregating 405,815 kgs. were made� from the Granular Plant in 1974 . Si nce t he re are no listings f or s tocks a t the Bonded Wa r ehous.e after Septembex: , 1975 , it appears tha t its ending balance of 481 448 kgs on Sep t ember 25, 1 97 ~ was combined with the 353 , 573 kgso in the Granular Plant at the end of the yea r 1 975 This would explain the increase in t he ending inventory in t he Granula r Plan t from 353,573 kgs . on December 25, ,. 22b
., ;.,(.- t . ..' i DECI SION - CTA CASES NOS. 2876, 289 1 and 2S92 - ll- 1975 to 8 3~ 1 70 7 kgs., its beginning i nve t ory on January, 1976, which ia approx�imately the t o tal of t he combined invento~ies. From these c ombined inventorie s , only 24 ,045 kgs. were withdrawn in 1976 and 13,091 kga . in Jan uary, 1977 which was the l ast monthly i nventory list f urn ished respon- . den t�~ exami ner by petitioner. If withdrawals of the newly i mpor t ed BHC for the manufacture of the insecticides exported to Pakistan from Apr il to June , 1977 were made a~r January, 1977, petit ioner should have produced the succ:eed � ng i nventory lists. As t he Inventor y Control Depa rtment keep s track of �.i materials to ens.ure their availabil ' ty ( t ., s . n ., July ~5, 1979, p. 1 1)~ undou btedly , it mus t have reco rds for tha t purpose . By presenting these r ecords, petitioner could have e asily traced t he movement of the stocks of t he new i mporta tion s of BHC chemicals to prove t hat these were the very same stocks utilized i n the manufac t ure of the insect- icides exported to Pakistan i n 1977, instead of the old stock. Havin9 failed to controve rt or dispute r espondent' s. evidence, petitioner can not now 22 '-( ..
., ."�'� DECISION .. . CTA CASES NOS. 2876, 2891 and 289 2 - 14 - insist on its right to the tax c redits claimed. It is to be admitted hat claims for refund , or tax credit, are constr ued strictly against claim- . ants s"nce a c l a im for refund , or tax credit, is � in the na ture of an exemption from taxat ion . (Commi s sione r o f Inter nal Revenue vs Ledes ma, L-~7509, J an . 30 , 1970 , 31 !SCRA 95.) A refund or t ax credit, partakes of t he nature of a exemption, and the same cannot be allowed unless 9ranted in t he mos t explicit and categor i c al language. (Resins , Inc . vs . Audi t o r General, L-~788, Oct. 29 , 1968 , 25 SCRA 754 . ) Petitioner / Un ion Car bide Philippi es Inc. ha\fit ,'J failed to establish by sufficient and competent evidence that the BHC chemicals (be nzene hexach loride)'� t he advance sales tax paid o the i mportations of which is the subject of the presen t cla i ms f or tax credit in these cases , were t he same r aw . materi als used in t he manufacture of insec ticides exported ab r oad , the decisions of r espondent Com- miss i oner of Internal Revenue dated November 10 , 1978 in CTA Case No . 2876 , January 27 , 1978 i n CTA Cas e No . 2891 and July 2 , 1979 i n CTA Case No . 2892 , deny "ng pet i tioner '� c laims fo r t ax c r edi t , must have to . be a ffi rmed . 228
DECISION � . CTA CASES NOS. 287o, 2891 and 28 92 - 15 - WHERE~ORE, finding no meiit in the petitions for review filed in these c ases, the same are hereby dismi ssed at petitioner's. costs in all instances. � SO ORDERED . Quezon City, He tro Manila , Augus.t 15 , 1983 . ~---tL~ -) AMANTE F,4L~R -v-v � Presiding J ud9e WE CONCUR: �? '--r:~ C~~ANT~ ~R~QUIN ( Associate Judge
A N ll E I " Au Monthly Inventory Lisb or Benzene H~C!uxma:cnh8.1l'~7 ci!��.i~-;t he April 25, _ l o/77 from 1Cfl4 to January 25, as per Union Carbide' ~ Inventorj� U t ts ""~. ra~ ma terials (Anr.cxes "G" It "I" ) I. Granular Plant CTA 28'7~.. AllllCX 11 G11 I Stocks stored at Bonded Warehouse Receipts W/Drawals 1974 Description Unit Beg. Inventor.y Ending Bal.. I Beg. I nventory Receipts W7Drawals Ending Bal. - CTA 2876 Annex "G" I 4-25-74 EHC (hooker) kilos 352, 998 :! Exh. ' , P� 35 BI R r ee 1 � 501, 315 5�~25-74 � � 352,989 -174,181 25, 855 Exh. J-P fl� 29 It .. � � �� 501,315 6 - 2 5- 74 � It 445,069 1 0 4 , 5 00 56,246 445,C69 Ex11. )-G :P� 28 " � 1 � 7-25- 74 . .. � � 493,577 ---156,763 56,000 4 93, 57 7 Exh. 3-H 'l P� 27 " . � , 42 , 276 8-25- 74 � � � 6o8,C64 4 35.452 19, 051 60S, C64 Exh. r 3-I U r. 26 " � n 1 589,01) 9-2')-7/~ It H � 382,626 --206,387 589,013 Exh. J-J I , Pe 2,5 II � I 3S2, 626 l 0 .�2 5 -74 � " � ,0~.815 382, 626 E~xh.. 3-K iI!! P� 24 " ": - 11..2)-7/.,. .3-L P� 2.3 II II " 382,626 n �1 382,626 12�25-74 � It , Exh. 3-"A !e; P� 34 n �1 202 , 758 139~345 342,103 EXh. J-B p. JJ ~IR rec. Tot a l a 139.34~ 1 97 5 --.-. CTA ' "J" I - --- CTA ~S91 Annex "~" -9, 072 --.. 289J\( Annex 1 ..139, J45 J4,969 - l -~5-'"1 5 BHC (hooker) kilos )fJ1, 515 - .381, 515 r. C'j )7 i!!R rec ��I1 31.2,10) -- 3L~ 1 103 p. JS BIR r ec. .. . " �" -272 2-25-75 (Dec. 382, 626) 381, 515 -------~ .381,515 ~� J-, u;;t . '! . � :� ).42, l (JJ ---- 481, 448 p, 40 .. �� 381,515 ) ,266 381,515 ; p, 3-25-~1 5 BllC (hoo:V. er) � 381,515 -- 381,515 . tt II I 481,448 481, 448 P. i.2 � 381,515 ..l2l 381, 515 481,41.,8 481,.448 '�-25�75 .. �" � 381,515 J72,443 )1 P� /+J 11 11 I 481, .448 P! 44 " 372,443 ha P� 45 � " , 4Sl,M+8 481,~ ~-25-75 "It 35'/,474 357,474 p. 47 " .. ' " p. 46 .. tt 6--�25-7~ 357,202 481,1;48 ltf!l,M,S .�.. ��� 357, 202 357,202 l P� 49 " " 1 .. p. 48 II 7-25-75 357,202 481,448 48l,.t.J+S p. 50 It � "" II 357,202 357,202 i P� !:6 R � I 8-~5-75 "" .353,936 481,41..8 481, 448 �" p. 57 " 9-~~5-75 353, 936 ! p, .51 " ." ' � p. S2 � 353, 573 ~ p .. ~J � L:81,41tS .1 0�25-r/ 5 "� l.l-25-75 II It II ,\ "I 32.�25-'15 � " II .~ P� :4 " It I (J.nnex C Exh. ) ,� p. S5 " II p. 65 BIR r�ee. ) ! I I T ot a l 27,946 '" : ' ~ Jj?, J45 I 19 7 6 I l-25-76 BHC (hooker) kilos 83 5, 7(17 ----------- --1,.363 835,707 ,j p. 25 " � �� I 835, 7(17 835,707 I 835,707 ?,636 834,344 2-25-76� .. It � 834,363 1,818 826,727 .� P� .26 � 826,727 ' ~ p. 27 � ) - 25- 76 It "II II -----1.3,228 824,909 ~p.28 .. �" I Ck~fSkz/ 824, 909 4-?..5-76 � II � 824,909 1p. 29 .. ".. ' � 824,909 824,909 5�25-76 It ".". .II ~ p. )0 � �� \ 6-25-76 tt 824,909 824,909 f p. 31 .. 7-25-76 .h � i p. 32 � n 8- 25..7(, "� 824,909 8D.,68l _:, p. 33 � 9-25- 76 II 8ll, 681 8ll,681 10..25-76 II 8ll, 681 ll- 25-76 �. 8ll, 681 8D.,6Bl 12-27-76 ." ".". 8ll, 68l F: )6 : ~:;Pp � .34 � II �� " 'I " ,.. � (Annex C-1 Em. 3-A I~ " BIR r ec,) .I To t u l y..045 ,~ 19'17 l l -25-77 - ; p~ 42 " " . ' BHC (hooker ) kilos 8ll,68l ~3 ,02~ � 798,590 : (EXh. )�E Annex C-2 I p. 6) BIR rec. ) :
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- SANKYU-ATS CONSORTIUM-B, v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. 10313)
- CTA Case No. 5120 (Decision)(CTA Case No. 5120)
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