CTA Case No. 2895 (Resolution)

REPUBL IC OF THE PHI LIPPINES COURT OF TAX APPEALS QUEZON CITY ENJAY, INC., CTA CASE NO . 2 895 Pet i t i orret~, COMMISSIONER OF INTERNAL REVENUE, Responderrt. X- - - - - - - - - - - X RE S 0 L UT I 0 N This petition for review involves a claim for refund of erroneously paid caterer's tax amounting to a total of P367,863.26 based on our ruling in the case of Manila Golf and Country Club vs. Comm iss i onet~ C�f Internal Revenue, C.T.A. Case No. 2630, March 30, 1977, declat~i ng Sect iorr 191-A of Republic Act No. 6110 rrull and void thus making the imposition and the collection of the caterer's tax without any legal basis. On motion of petitioner made in open court during the heat~irrg set orr October~ 12, 1990, petitiorret~ rrK�ved for the witrhdrawal of this case in view of the .j udgmerrt of the i l'"l the case of Commissioner of Internal Revenue vs. Hon. Court of Tax Appeals arrd Marrila G.:�lf arrd C�:�untt~y Club, G. R. N�:�. L- 47421' May 14, 1990, the validity arrd

RESOLUT I ON - CTA CASE NO. 2 895 2- er.feot~ceability o:�f Sectio:�r� 191-A of Republic Act Neo. 6110 was upheld. With this promulgation by the Supreme Ceotn~t, the eorlly issue in this case has alt~eady beer. settled. Thus, this Court resolves teo DISMISS the petitioner for the dismissal of this case with neo objection eon the part of respondent is hereby GRANTED. SO ORDERED. Quezon City, Metro Manila, October 30, 1990� . ROAQU I N