CTA Case No. 2141 (Decision)

REPUBI,IC OF THE PHTLIPPlN I-':8 COURT OF TAX APPEALS QUEZON CITY o., x;., , ti of" r, - ersus .. r 1~.1 r Co .. , . ha Cust c 1~ � r s n c.nt f"!o s io 1 10 0 ~ '� 11 or th d 'o1.,. 1 ta cl~ or a u y1r. 0 it b t rt r b r llow ; ;, 32 '

D�~ISI� 1 N - , .. !f' . A. C.z '�"' Q,. 2lltl - 2 .... p to . !.1 .d on Jun 10, 1970 � n~!c. d ri , 1 to o t o o .. ur . ~ms . l l c+: o of e.. pro�.,. e o t �.rJ~si:t�o ch �.t� only . n a oh u-ge cause: (l) �;Jct:.i� t �.od pr � crt s l "* t 31 31 6 f au h r1 r sr.r oha"'gs on 0y f the .�or n� Iloi o, th 1tl d tt) .n ~h;;+' did .not tnt nd t') L OS u:c eh ~ s r r te r ... '� nd (3) ..1 ) ' w 1.. J,. pow rs b1 tt) 1f'l ' mi� ... i.o ,;r 0.:. Custom ot� Cl"ti s � r :.r :r - t n n ~ r.,. s o+- r

;cr . I ~ - C� .. .~\ . GA"' '� NO . 2141 - 3 ... vto sly f1x X +t � the 1nt iltB � t tn ra �e o of .xpor cof'l,centr 1~ oppre.ss1v an u .- r on l t sr no . o ens h tt . d t:hnt s id r~ .e 1.-, m e b1 her than th:e ate or ar~ st::r � ch � g:; s txed for t. t Cod � r prt: tou.., s1 1lw .. s � "' ..e dttais1on of' resp ::-. r, n fin,. s st p- 1n Suet �n 3107 (. �ot..r !-cation .311 $) o b r fi' 1nd <u ; o . Co.;;e, ~h h rt~n'"ls to loli ; j~ 4 ',3�

I c �.,� "'� � ~ �.51~ .o. 2141 - ... or h X no 1 cosrs againsr peririoner.

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