CTA Case No. 223 (Decision)

REPUBLIC OP THE PHILIPPINES COURl' OF TAX API>.EALS MANIL4 �� t .. . ~

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- c. r . � SE � 223 .. 4 � 0 i ry. 'h issu r i d and the r u en ad anc ar no e � . hi ourt occ sion to express its vie t tt .r i the c se o: is"'m1s Lumber o. , Inc. v. ol e tor of Int nal even e {c v 1 Case o. 18 24 �"�) c. eo ember 1 , 1955 � I pas i. g u on the na- ture of he 5 1 s tr ns ction ffected under f .o. � t rr , t is ourt hel h t uch sal constituted do- � ic s .s �Jt ich er t erefor su j ct to the sal s t� cite it pprov 1 the eci ions of th e- fu Bo r o a , p e a s ~�v n in t ca ~ o . ar s- an vel puen :o. s . ollector of Inter al ( .r�. C se No . 42 , Juo 7 , 1)52) nd that of t e isa i ~ o ., Inc. vs . ~olle t r f nt rn 1 v ue ( :.1. � � s o. 97 , ov moer 24 , lJ~~) and w q~ ote f 1 th t e ,. t of he rep al of s �i n 1 r th Tax de on the taxa.oili y of (':al >S t for i . buyer , u der . o. � te... �s h ci .... Court i A. c ori 1 0 y ~..o i� vs. 11 " or f .;Jupr ue r1 687

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