CTA Case No. 324 (Decision)

' o, PHILIPPr~~ ACEI'YLIU:!; CI Petiti::mt'r , - versus - CaT . A. CASE NO . 324 SILVERIO BLA~UBRA , as Collector of InternaJ Revenue , X- - - - - - - - - - - X � D .5 C I 8 I 0 N The petition0r is a doMestic corporation engaged in the manufacture and sale of oxygen Qnd acetylene gases . In a letter dated June o, 1956 , received by petitioner on July 5, 1956 , respondent asses5ed against pet'tioner a deficiency sales tax and surcharge amount- ing to Pl0 , 879 o03, covering the period ~rom 1951 to the second quarter of 1955, computed as follows : Tg.xable sales o ����� o ���� o. ~1 , 584 . 728954 7% tax due therco1 ���...� o 110 , 931 . ~0 Less : amount paid �� o ������ 102 , 227 . 7~ Deficiency sales~ . ���..� 8,703 . 22 2, 175 . 81 257o surchar ~ �������� o ���� 10 , H79.&Ql Total o �������������� o � Petitioner was also asked to pay the sun of P500aOO , in a dition to the sum of Pl0 , 879 o03 , if it desired to settle extrajudicially its violation of Sections ,183 and 186 of the National Internal ~evenue Code , penalized under Sr.c- tion 209 of the saMe Codoo Petitioner souf-ht a roc1nsideration of the ussess - ment, and , upon denial thereof , appealed to this Court . Two isstes have been raised in this appeal , to wit : ( 1) 'l.�rhether or not the appeal -vras 'iled vli th �n the sta- =-:: -- =--- -� ..

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