CTA Case No. 393 (Decision)

- -- - � r x��-�------x l 1S 1 a p t - he rec �ery ef t 6, 019. a11e � to have y� d ( 11 z-� ef c ale 1. hla case f %' la n as1� eta ln't f t par ~s x� ( f1cJ.al celpt 1 67 t C1n pa t. n. f 1n a t � n 1 � in hls cas � t1t.1 ne~ ln t. ufactur still y at - ' ) c d n 1. e 1t I lat er�a pl c f 436

�2� i�tllluy � ;JeSnt cl fll pursuant t �ec� 't 1.~ �f tM ax C.CS. ancl w tb the appnval ef J"eaptmdent. The ale� �1 Ota:SM & itc u 1 ( � t�at alee 1) . " .. ttecU.y cnde �1 ys J:recl furthe~ dlttUlats.n .-ec-tlf tl�n s.n atl etlti..-r'� fl*. ucs.n allty ~ .n ba1~w.. petit...,;..,. and lK 1 aU ale� 1 Jalllil.iti.L.tiJillli&llWl..ID..llli.IDIU. �� 11 �� ny ~J.fJ.c tax t.M � ld fu the ~ � � ace t . June 1. 12 an4 1 , �&2, n~n �� �� ....,leG f~ pttJ.t14Nla' the apectlve p f lit�~� 11� s.n live.- f 1n � � nUa{- .. - ��� � , � and � f �t1t1 fez v w). vw etet ec:l ttMa.. aSMtt� � ltDn fu vl ). lptC1f1C t� 4, 288 ~�f lit�~� � ale h�l� len "P" ell fezenc� tWMn he t tal qu tity f c � 1 _,..,...,.~ �� d.Utill that e1v ,........-x � �.. � ~e 1t1on f �vt )� - i.S &II niM p: t�rtecl by pet1t u 437

1nt pt 'e tl. sum f ...o p o : llt r s of lc h n for � thiu t� ( ~n - ). d 1C t1 , pt r py t -t � 52 .d � ct1v y, n t . nt u t h eh Q r . ccu t gr ff d 11 an ne y t t f ,o 9. ... � n y 0 flc ltl r ) . 438

.- fu �f � H h V!J � eat t filed � tltl n n uly 12. ~9 7 1n t d dl1n f 3uly 11. l 7 tc laat ay �f tn. .....,,.,._____ 1rl t� - er � �ly c �� c 11 t � an11a. � ta!n � 1 ot coll � t� stl at n t 10 n1 t � c c c e1f c t � lin t1t � a - �v le ut - 1fleat1 � t , to �- () e iC f X tn 1t1 �n 1 11 � . ep � p 1t er Xn cr lc l 439

- ... � Vll at 'V v � f fl(,i ..� y � ) (C � 440

.- "� :1" l 1 tn� ale .. vt v- t c X' n � t. 1e 1tJ.on c t if I. � � p �f X. �� al l hi � C! 1 � � ~� ). 441 r~

� 3 .., - 1- ... t' �,..,� t eff ��- �� y .. � c- t X � - 442

/.J r -- � � � 24, ), � c pr: t� f �l 1" d. t, � rf �� n, n d 27) . � t X ly � ,. 4 43

-- � all t ex- lUI n ~ the C utat � 0 the K1f t X t le UtUl le1t y .v ~I" 10 1n be p e a u� t1 n � ( � � � 4. � el 1 , y 1 �t. t . , W\4118: y the ac f t � pay t �f t lf.S.C t. � t . � 1 uc . y-Uleliet01'11ty � l6 r � Ul y � � 1). / � '{h. �: � ale l 1sc ' a ntr 1 ,_ ..._...,. � �fh � f1n11 e4 Drl~' ta � o recti ieat d OU.IV� � - ject � the h � It e.r, � �. t 441

c 1c . 39 - - l t y1 �. l t � 11 f pl � � t � loa � � .e c the C.V& fl e ~� � ale 1 � ... fn ev 1 c: in 1f1C (; 1 'th c ur�� � &) . ~ a ca � .�.� ... - por 1 r n t .~.. t t pl � lecte t ten s>e t ~~t � --~--�� � l t h c ata against petitioner. 445

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