cta_decision CTA Case No. 15691569 1969-08-30

CTA Case No. 1569 (Decision)

~EPUl'II.IC OF THE PHJLIPJ'INEI eoURT OF TAX APPEALS QUEZON . ClTY ..,. ,. ' ' /. ... �1 n . i 151)Q , ~ :6"'' c sus 1I ~ - -- - ----- h t f on r � 0 s for f':i!"f� ~ . t' c P<)1 \:.----. ! ,? t' ' t co 0 1' S'or su 1 .a \a1 , nc d t C. r i t o,;~dC.i .t d fr -~� Cr~ 1 ( 1.. c.' 0 �=" .r ho n- , ri nn th ,. d hc ol'i. 'a f) 1?t 1 ~0 ugn 31 , 1!'1 6 5 , p .ri od .f'r o ~T t Jy 2BB

i lust � ror r ,fund ~nd/or X C edit r . presenttn 25- of tbf! a c1t1c t $ on f"uel and 1 br1c .nt8 used by it 1.n 1 lo 1na optr tions p.u.r~u, nt to � ctio ; . t lt pu :J.1Q Aot r~~h !4 ' ' ttnum � t 4 toll:Q .t 1. On. .J-un 21t '962 tho ot . t;-! ~~94 ..63, .eov r!n . the p r1od f:ro .lfuJ.Y �1 t be ber 31 , 196t � 5i .2~~~ On Wov!':mb"r 1962, t.~b or 6,2<1+.26 co11 r ng b perlod �:r.m ., y 1 to Ju ,~� ) ( , 19 2. . r,; _3,. On Autt e 6 ., 1'9'63� sue: or J1u9ly(L,l1-t6�t1o~oDvcet'a1bn t~ . .p"'r:t�od tr � 31 ., 19 2 .. of' 1+. O.onnJ,ancuovar�yrin2g0, .196l+, tbe r�4,'91e the period .rr Janua.r1 1 to J'un~ ) u, 1963. su � 5'� !" On� n ptem r c2r5ln1 g 196'+ th nr th ~,932.96, cov :p rio<' � r July 1 t oe ber 3t, 196).. 6. l)n ~,~~ 1 31 , CE)5 t , l:. of s .;. .&.s9.fllt rr nuary 1 1 t oov rin g th per1cd lly 31, 1 96lt. o 1l � . ? � 0.. Ju"\<:' 16, 196;, th" sum �ot S? 5't 707. (l1 c er1t'lc 1 the perio .f' . :om t,:agust 1961 . FE~~bru l'f 28, 196~. 1, 8. S pt mar 27, 1966 th . sum of fl6, 135. 2t�, covering th~ period frc. ~""' � rc:b. 1 to Au,;nst 31 � 1C'65 .. The r.1rst five claims and the s vellt cl 1tn ~r t-ft.Sp~ct '\MlY d rd.ed by r soontlrmt in hiP: ~tters r~ "1v d by- p !:t1M r on th following

OJ~ISlOl . .... CTA Cl S! 'S :i ' d . ' , 167 - ' 1 Qt. ~ o .r 1 , 6 ~e o r 17 , 1 - ,. - 16, 1~ ' , v , , e ~i, 19" , \ ~ to r 21, 1( .6~ and .Ju\i' 27 , 1~6) .. r�o .tt .. n on t:h � 1 d �1 � nti c..s . 1 5 tl � G th. o he r.trt w . l vC � 6 tt1 . el i b i t "' o�n � 4 � , CTi C � 1674 � lolll t ' () �1 1 1 ool,y c �� 1 n of t!. t1- toner ith ~ �nt it r qu# t on 1 or f1v c1 1 �'e o r , 1 ' 1 , �ov 1'; t� 19. t 1) .c ~ 2 , 19\5 � 'Et . la �t rs for soon� � dcJtat on �:11 d on �~c�t. oh r 2 , 1~r4 2 ' 196 etiv 1 ni d y t on .r h 1' . d 2?, 19 ~ J t169, 1t1o,ll .. r j~ th ourt o , , 5 1 9~ tl t t ""� b '1! I 1966 t l" $ �1: 1 t th. 5!1 rti!ll t x r tu � J o t 1 .or- b� : e.- 287

�.:'' "u.CIUl'Ot � Ct1'' CASti:S , ns 1569, �16?4 a 18tt� 0 ls , lo�~1 tio 1 %mit to , .. r 0 (;') y oou ted lra Ju 14, 19$ , 1/1 t sf r . i Repu.bl:t 1ct Jo.. 1~' 5 t t.m f et�, lik ~ t l ttitX r t 10 ot p, 1fio tax p 14 on oils ua d 1n e~rteol.tu.r nd 1 tion gra t d b)' ~ ctlon 142 ot tb � T x Code, The is4liu p sent d to thi COtU!'t tor re ... .o1ution r t11 �rollowt etf �

- 1 1 .r 1 l or 1r i hy ni: Cou t 1 nt Ufh ln t , � r ,c � 38 , 15, 1 ;? i . l'li.c ..... in t 1 Cour 1 ,.., t ll � 1l+ ; i~ //' 289

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'I ' � a 1 0 t f .1 - ) 1 ... 1 ' r � . � ' 1 29l

1 c 1' . � 91 . ) 0 n {.'t . ch - h 292

� 1 r p 1 i, U. , 11s 1 :1 293

1 .",.'. ! th tc .. I r ftvd o1� I ' 0 1':.>�~. ) - �u 3, 294

.. 11 ( ti 0 vi v t Cl' � , n ) tk 1 r '!'1 cl i ' - t t in c ~ .. p d 0 i t r t . t., Ol' .) 29S

0 t .. t � lf ' of its stu: d . ! . h or n1 H1 ct hnt . ) t)f 1J0 t i<"' l r nd .t r t '1:' PT t r t X C dit to ~9 � 4 , �r r:r ., P .:.n \i. n .l! t (, or su;,~� 6, . 25 l ~l � Case o . or :tt~ no '15 ~ flCi fi o�1 r "'n ... t ~ ..~-~-~ ~J t. . .. , . !150~1 .. t J, g 296

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