CTA Case No. 1710 (Decision)

,\1 I �� \hl"Ui'HAC OF T.B:E PHILIPPINhr COURT OF TA-X APPEALI QUEZON CITY � r. � � 17 r t .. X ... - - - - M - - ~ - ~ - - X ... h ; :'II f .... " nt X .,nr' a 1 i t~ f � d t - t ~. ,... lJ . � 11 1 T' n ,.. 1 . ............, __ ,. l 1*":4.;a<17C: 1,1 cnt �1 m,'.\ u f ~c y � 'd h.l f f ''\

..:err H' ..., C1 (.. f't: '�~ ' � 171(' $0 th . t .. t . . t.~ c nIt L pnir~ urv.t�e,. r ecti..-n H39 , h nee , tl. f'!e ... fi C.if' n Y' ~ss ~mr�nt . ~ etir-rt lP nf the evemJ$ C~d �~ :i!'fln " es ~ pe.,., nt - ttf �.tc h t1 rt :tc.l t:'S . ::!'em (:fl(f 01'1t'i�tHo- st:llintl � :e;: � ec: ... "\". ,-n ��t l'lln s "~~~rluc.t . fl. of th ct l Gos.t 8 .~- tho t"~ ~"llo t& nls us d in tle manuf .... tu � ' of ~ .q ttcle G ~5ect.f n nd ect . ""-fi .. n hunc~"'~'! n . a:t1r ty...nlnf\0 . �� 't';e c nv ni'rH:.a , t ~ f:I'T.'('<V.i cr;nt tn@rl n ;�;&.:: ~""" 1P6 "hie. ��" )( x , ,.. v '~eti , T � t t-vhe "'�� -c f!.. -ubj ~l:t t 6 t PX unAe.... t h i e ... t ~ r- 't'e mAnuf c.tu fiA' \'l f the � .te"f"f 1

... �7 - nt o. � (, u ,. q (( ' f""' h. � ut 335

,~ ~ 't .. "'~ TA cr.~'! .., 4 ... ) TILe ~A t ov~ lin c/'" re.~~r.nin'1 loG(U s~nht of th f"' t th"t the C. ('I !it of ," �f'ticl t ~ f.HJ'l'C t~r.�e-r is ;if- r:.r f ...ant f rml th,JI!It "th � mt~nuf ~.ctu ~,.... �rn A}JI' o1.nrl , b <... t ()t n ll1"'t:f . 1�l to nu~nu.�rcttl~:(l>.;.. is, tl"�, t tP ; ~rltc.l~: � h� l~ ttH: c . ~t c� the tP'ltlo ,..t e ... ~ tr-� ?- pu .- Gh. se-:: i. thit tct �~ ~n uf'it pa) b hiM . t ( ~ qui ""t! th , " 336

.7 u b ,. t. y 3.3 7

- -X��. 17 l� f t 01 l"e~ n t , t Jul. ...,. .: �~ � � 338

... 1. ' v� 'I"' � ; t y {"U t n. 1'h y b ( .t � lr . N' _.,.. h� n ' in t 1,., n Lnt t . (; t t er-e nut 11 in nue n v-tl ' (;. 1 �t rlel'ttJC ibl e...,. . ~ tl�p . Kr .. ll . niJ ci J' !",..l , nrJ � , nuf"'C UT' J b� !"H. t ~t fe- �� ;. (> A tf': by h t , t lf". u- ~ ..., ~ t cnc ;.. cil .. he t:: '!'" . s , ""' f h . ,.4 c-{ 1': i � -~ ... ~f t , .. ~ l"'l'i,.. "i":'n ( tc ... .,, in p i ._. n� . ... . � 339