CTA Case No. 3555 (Decision)

. -. ~....... REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEAlS .) QUEZON CITY �) M & S COMPANY. INC .. Petitioner. - versus - C.I .A . CASE NO_3555 COMMISSIONER OF INTERNAL REVENUE. Respondent. X- - - - - - - - - - - - - - - - - - X DECISION Thi~3 is a clai~n for refuwj filed by petitioner pursuant t_o the provision of Section 5 of Republic Act No. 14.35 [An Act To .Provide ~�ilea.ns For Iw::reas_ing The Highv�lay Special Fundi. The facts of tlli:3 case are not disputed . Respondent either admits or merelv denies for la.ck of l::.nt)':".Jledze the material � I ~� na.ture . Eespondent submitted this ca.se ()11 the basis of the pleadings. Petitioner is a d<.nnestic corporation, � duly licensed V.,::. r.)�)pv~ t��{~., t��~�~� �C:>.\ t" '��--:. t�~~ ~.~ t� (.'1''r-'1'tl f�v'...~_�s..�_~.:�l�1..�._.1-n Ul�tl 1�..j._ ~-.r.� - T1. 111t) ~.t1' - Lt'r�.,.~..,t. l(."j.o..~, ."I.r~rQr�-"oc";..~, tn~��tlt-� J�'-1T \~.,�' 51 issued

DEOSION- C.T.A. CASE NO. 3555 - Page2- �� r F,� ~._. �c-��'���--' 1_1t't.�_�.~....c_. [-.Cr...:v:..Jt.�Lc�-. A1 1 J� rn-11-�r-� .c_.� 1_1 �.~J. r�1t_. tA--) t_1. �11�.c_.� .c1-'~ 2n� r� o-:-~:;.:,:.rllo�:~-:�r�1t... r---�'0�:�:�: t_1_.t_1.�.~--)- t-1~ 1i'lT-c-.tc-..o� authc�rized to cut, (:C�llect. a.nd remove tinlber except prohibited . ..\. ::pecie::: in the public f�::.rest of I:::ula.n. Leb::~_t and .t;.npatuan_. ProvitKe of Cotab::tto fn)rn Or::t.c�ber 1(i. 1 9 6~) (the dct.te the license -�-r�r�r.:::.r-It �-�nt;::.�-1��, fnro --� -:( (�, t�> -T�::.c- .:::.,_,..-. 11p 1 ��=-~�in~r�-t:-:.''C"' -... -� 1�t1.' 1-I..-- J -.... ill.*:::'--�-- -��-���- ... - - ) ) ._.. - ._.__ .~.':::' ._.1 ��--� .. J. q (:Jl �f.-J. . :. from Calt.ex (F�hillppine:::) and Petron (FtWC) various quantities of retine(l a.nd manufa.ctured mineral oils, rnotor fuel. diesel fuel oils a.nd a.via.tion �8-��as [Exlls. F.. F-1 to F-~-12 �\ inclusive.. a.ncl G.. G-1 toG- . �=<t�i.--l �~-:� (-...,. _-t:_-,. , l' !-i���-.��l11__.�=_,�t� <v�;:--:�.J . F:.~--�t_1.. t�-�1� ,-.--�.,!-1--~�!- �-_:_-,t�-_.�t.,l_J_-._~_tllIv o. -- ~.-...?:�Y~..-�lJJ<-�:--'f-�1,;r-.._:,. ::.}11J1_"._c,..._c...r_l t_t--1l;::�...t'c�J�;�.:.t:'. f._',.�.1�l.I products to run vz,_rious items of .r.na.cllinery. equiprnent and motor vel1icles [E:ztl1s C a.nd its sub-e:z:11ibits] in connection ~h'ith the o&xploitation a.nd operations of its forest concession in Labac:, Sultan Kuda.rat. [E:t:lls . E-1 to E-6 and their sub-exhibits}. rr:o~�-�t-t�' t-�l��,._�.i�r!P._.t�'�c-�� �C-��j-j� rr-,� 1~-'�,11. P�-�j-�C-�� r�,�=<�t;�l ;0.>. !-1.-.-_1 {r-',-'-:':�''c-'C�...�'.�c-.-;--�l t.-) 1-1 t_(._) t' t-� t--ll.l-v~ ~c� rr-- ~, - (-��l. f 1� f�-'�� -��CJ. �- t�-�--~'-��.��;:�-:...c-� t' r�I-! r-_�.,...-_�.,.c_�.;.:_:...(_l_ (.�,�t-1 1-;.:..:.1� 1� 1-!.~_.(._1_ ,�~J.t-L,.-1 r�I-L�~lt. -11�-1�1��:o::.-.;.��� t,l_l_l- ~-~�.~_l 1-I11� !-1;-:-�:.td-~.1 r._�.,1'1c�--�, r-H-{v-l.,tr.J�r� t .-�. 1 ,.-.,1�1c� c.,.-11�-l 1 .. �1..-1 ..-11� -11~1-= ~ - � ., �- � �-'- � �- �- ,e,:.�c-��;-:~:.1 [1 1 ~-~1 v �- � -j �-� �... � ..J � !r'!�;.:_.:.-t�t.t-�l�,.�--�,1-1�.-:-:�:.r- 1-1�!1��--l;�:-:�.r- .�.-..:.:~- -.~�-��t.t��(_-.�.�t�1~-. cj,..)-, ,-=_1-_11.�.--1 - � 1c/:. (fc�nnerlv Sections 142 and 14c)) of the Nation::J.l Internal~ -� � I -� Eevenue Code of 1977 [E;�j1:::. D. D-2 a.nd G-20]. .~. ::;umrnary of pet.itic�ner�s purcha.ses of oil product--: frorn July 1. 19(-W tl.) ,L:.,pril _3.().. 1 9.~\2 , shovling the (:Ost and ::;pecific taxes pa.id thereon are Oil froduds Volumi? Spec:ifio:: Tax in Liters Di.o?so:-1 4. 717. 640 F'12. 96U47.00 f' 325. 537 .00 P20 6. :396 .75 1. 614. 56 0.00 311 , 917 .50 G:~J?o1i:nt> , F:t-g. :34 6. 575 1..586.1 33 00 152. 081 .00 77.. 979 .37 73..4 64. (I (I 38, 020 .25 Oi.ls ~�- Lu.t� ric~nts 190.1 01 9. 55 f:. 00 :H .-~':.7.00 2. 389.50 Gre ase 4, 180 2.090.0(1 ')')2!50 f'1 6_. 276. 161.00 TOTAL F'l..$01..23:3 .50 P325. :30:3.37 595

DECISION- C.T.A. CASE NO. 3555 - Page3- -�, On No\.<ernber .~\, 19.::\2, petitioner file(! 1,vttl1 t11e respondent . \ ._ a cla.irn for t:rx refund [Exh _EJ in the amount of P .3.2~',30�3..3. 7 or 'Li.Cj�q�;--� (�-;� 1- -t1--11-.-::.:�. .C_.�1T_.J�(-:�:.�-(��t"ft"C-. t_�.~Jy.;.:~:-:,.._c,� rIJ�:u:>.t (�-l ()f-1 tl.-lt:-:~" 1n,.:.,::..t-t�r'"�r1''"V'11J1.!-I-l 1T,l1-.-"--'(,_-}1'_1._(-_�tc---� J_l,_C._�,(.:,:.t�--}1�!-1 1.r�~-c�- (.;,r-�-�,.��:-:�:.r���=~----tt�(.l,j1C�--� .'=J._c-, ,-:_1_ 1-i�-)!";�:-:-:-.-c�-+'-� ..v~�.---�.�!-!.._.-.�..:_:.:..c_-,.c_-.1�.�---��,t-ld--.1.t�;:-::-.-- I r1 �CJ�J-J�rI ) Ir:)_,_.-_, 1-t c-,!- 1.t__c_,- (-�-1Ia;_1�t-l1 J for refund. petitioner ::;ubmitted .t..fficJ::tvits of its Pre~;ident, four (4) disin teret;ted per~;ons [Exhs_ E-1 t!.) E-5. inclu,sive] and the F (�,f F;l-11.11. A [EY A-t-;] ;t�.�:.:;:.:-c1-.i.1. rl.:::.t�lt In_-p' t��t-1.::�:.�. V.T�-;(;r} Dt-,->.--}JJ r tc- c-c-,.-H--1-?~t_l_�)!1 -11 �� '�' .� '-" I I ��� �� � �� .1 '�' �� � �.� .--� J. J. �,J,_I �.- �..r - . �� � .a.il. , J. .1 � J '=Jtt.:::.c� t t.!1'.- t1-1�:1t tl-1.:::. rr->��.�:-�::.-t�t�i�--�,1.:.:.:,.1-1�1_1_1 ln"'t-\�,-;;i�j]_J_..-.-,�.t~c--� rr-;' l-l�t-r�-��l-1�(-J...c_-�..:.:,:.�.-j ft-�-v,1-Il t"t,c.-~ � - � - � .,."" �-� -� ;: :, -� �-� -� -� 'J" C._._J.J1.n.,. 1r.-�'lt..�:-:�:.t�c--�� 1"\��'.:�:-:�.t-�t-:-' -r-:..l.. rv-.t�JJ.�a�.ll~/� -�:1.11,�-~1 .-:.:-:1.T:~..�-.-��ll_'\c._-�1� �pl .:-.:�:.l'1I� lJc_.-_.,::..:,._<-1 1-f1 t.-J1.1.:.:.:,. ;..:...:~:.:x..p.1,.;�)1�tva.t._1�.v--,tl and oper;::t.tion of its forest concession_ The c1ain1 for tax refund 14 35 and the R.:::. t-11- I �-�c- ~I\I �:�.�-' 0-:::.-z-1.-.--~11,.-,��t� ..:,::.r�-l ._.-_J.1�1 �,_::, .:::..--�tt� r�t1 c .-~,f P -� �, 1r'-.�1-1- ~�---- �A�.--,-t, 1~T(~)- v �.- . - .. ) ) --- Decision of the Supreme Court in the case of Insular Lumber Co_ v _ Court of Tax Appeals. G_R_ No_ L-31057. May 29. 1981_ Resrx:rndent did not inunediate1y ad on the claim for refund. thus petitioner was cornpelled to seet recourse before this Court t�y means. of a petition for review filed on December In his Ans~.\.<er. re~;pondent alleged tha.t Section 5 of Republic Ad No. 14 .3~, ,,\fhich provides for the refund of 2::1% of t-::. .. t-�, f<-)1- r- t�l-16~ �c-'-1n�.�::�:-.�..�-.-�1�1-1�;�-.-� c- .�:l..~t.~~f'-:-:-1._a r�). �r::>l.1. <..'.11- 1-c- --~~l tyl;J11.11 ~ 6 ._J i)-1- ,c,c-t �')11 � �._, ._��� f-~..~,-v1l.J-li.-_-.,::.:..,c._-, .c_-, 1- (.rlf-1'1::>1.1. ;.:_::,..c_-, � � cert:~.in petroleum products used in their operation \>\las repealed t)V ! 11c 11 59..-A Ac-c-utn1-i'11rr tl1.:::. F:.r-.::.c�l.(l.:::.t-itl-::11 r,-,c- - ., � .., _, '-� [J.:::.,~ r.:::.P. ...... ���� 1~ ...--..). 0 u'=. 't-1,�--l v .1. .1. . ~...._~ ....., � l.J 6 f n.,_, r ._, ��- � �- � ".t' -� ) ( _) sa.lce of argu ument t11:=Jt Section c) still subsists} t11e refund would ~ be lirnit.-d only to fuel oils a.nd other similar oils having more or less the sa.me .crener;:,_tin!2� J�o�' o,..ver of diesel fuel oil and not to I '.J 596

DECJSION- C.T.A. CASE NO. 3!ffi - Page4- f!�a.soline, kerosene. aviation !2-;:Js or r-1etroleum a.nd lubricatinPc: oils. ._. "'I � '-" Furthermore. the ri�;2-��ht. c�i f)etitioner to da.im for refund of Sf-)H:ific . 1 ...\ .. The a.r!�-2�"Urnents ra.it;ed b~~l resr-Kmdent dra1Ns tJNO ba.sic issues : 1. "~i'lhetller or not the privilege of a 2:<~& refund of specific taxes pa.id on manufactured oils used in petitioner's forest con(:ession as provided under Section :~ of R.i�.... 14.35 still subt;ists; a.nd 2. If t;o, ~llhether or not petitioner is entitled to such refund . 5 rnp._..t_.l�t_1.�.r_�.��t�l�.�:-:�:.!- c.._1�J-J�l�_.�t-Ill. t_c__�, t1_�1.-c1. t_. 1.t_. 1.cv� P..,..t-1t_1.�t_l.P._..i._} tJ.._-., t_1_ �1p.... fP...f'"Ll.!1(:1 (lf.J' 2 r1f '?,~;. ._. ��1 �0-'f-.�lP._..r-..-.1�!�;~,..-... t.~-;:1..�...:;~..-p...c�--' 1n.�.:�>:11. .t. (.�1. !-! f-��lP.�.. t�t��,~..-,.�.l.P�..l-l�!-I1 f-.�lt�r�.�rlr._lJ-l�r.���. t_c.._�, ("..J'.;..�.�.�t_1_1(�.1�. 11~I 7 11c�p.rl __._a �..,. ._ 1-11 tl�1P..._.. .-. r-)�':.-;.1�-..-:.1. t-�t"1.v-.1 r�1c._�. '.�--�,r� .1. t--c-�� t" (.�) r� p�-�.�c-��t~ v.-...-_.. !1(�-��P�-,�C�-��C�-��1�1~�'1-1 1-1-!-! r._lP�-�.t- ".<O.(�tt"( 1"1 C) " ,.-) f .n, - ~A'-. 1"... .-_~)C.)" . ,__) .)-v -- -� .) Section :;, of the ~;;::t.me st3.tu.te provides t11at pw specific taxe~; collectHl bv the national qovernment shall qo to the I '..J '.J Hl.;n::.l�1~..1.T.a_""11r �~::�1n..p--.� r--��t'�.:J.1 F1-1--1�1.,-�1 c--�--p-.t_. 1_1_1n, 1_1_1�1r-.lP.---.t- P-..-ep__�l-lt--~;J11�._--_. t't r-,\'� ._., J�.4T-r) � (=;' 1'7, . It_. l�c�--' ~Nith respect to tl1is ta.x th;::tt R.i\ . 14.3:) ~:rants a refund of 25:�. of t-�l�!p�-.� �c--�r--��,�c�-.�,.�---�1�1-1�,�.-�-.� t.�.:>:t�~v�� f--1'o=.'1- r�-ll-'�r1~71-I"!l�_fl-.P,.t"C--�� -':-"-!!-1\'_llll-!-�-I1}�-;�p.,.!- (�J�(-J�t1�'---�A, ..S.c_-�1��,_'.l!-!"o'.1�l-P--�..;":. (._".r!l (._;1�1~~ t�;u .,:-1,.r-._�.�t-J��-J-��:-1..ll1Ti l-J�C�-��~ �-�(__l _. 't' t_1. "1A._. !"I-l 1�1-1 t.1- -1t:':�;1�f (._>. f_-.l.P.. .r�i::J-..t�l�t.'_,>. !}C__,�. I I \' p.(�n.--�,n I��In 1 nr f P..:::.n 1-�11",-. r'�t rlAC� . ..... �_��_. __ ._. C" ,~-, L ..._. r.. 1_1_ __, ._. ._. 8.~. .~. �J' ._ � 6..~. .-_~.t_C.J" r-� r~._) V1 l. -- --� ._�. _) ._ . "SEC. 5�- The proceeds of the additional t:).X on rnanufactured oils shall accrue to the road and brir::ige funds of the politica.l sutxlivision f�::.r ~Nllose benefit the t:J.x if; collected: I'f-,)V.l~:i:?{~~ 1~-o'--�Vi!"V:?f; That V-lllenever any oils mentk:.ned above are used by miners or fore::t conce~::sionaires in their operation::;, t..>.�.v�-o:::--n'ti>T-fiV A�-� r_r_.:;,r , ��:.:;; t-;-;1-n,;-; ;)!- tl�!p. �c-l-ror~;�P�-� .�r-��l-fl�r�.;- t.-:.y .~-.).""'"- rnJr~1-��.-�-.1 :.r "..? .1.\. � " � .J s.�s.�.J.J L� LI.J.J.J �- thereon s11a11 be refunded bv tlw Colled!.)r of I InternaJ Revenue upon ::;ubmi::;:::;ion of proof of actual use of oiL:; and under f:imilar conditions enumerated 597

DECISION- C.T.A. CASE NO~ 3555 - Page5- -=�nt-., f)l-ie- 1�1-1 1-.-.. r�t-1.::. 1.1,-1 c-.::.d1. 1-1.::. l"If'!!- (., �' �-' ( )1-1 .. -[l'=f' �- ' - � ~-�~ ;::.,-~f ~\ 2-1rr��::'f t1.1;r,r) () 1- ,.~J ' J , . I_ , '-I' ' J' '- � '� J I I '� � ' -' '� ' ' J � ' � ..t' ' J' ,_, } "~:unewling :;ection one hundred forty -tV�lO of tlw Interna.l Hevenue Code: Provided. further, That no .) nev.,r road shall be constJucted unless the routes or �J lo(:ation thereof shall ll:3.ve l)een approvecl by tlle Cornrnissioner of Public Highv�T::ty::: after a determination that such road can be marje part of an integral and articulated route in the Philippine Hi2h\hlav Sv~;tem. as rec1uired in Se(:tion t1Nentv-sixI I pr rt c �) " '- ' I � r._�)t- tl.-1.:._:.. nr l-11.11. _.1) 1�1-1"�:':! Hl.~�~!-1�.,.�.,.'"o".',-.l .A~.~ ._. _. r�-)� f 10J .) ._.., . {..E!"I"1lr.1�l-1�:"t-c-;1�r-~� :-=:1-1�In' Ir-:�.11�P- .(-l �}., The "oils mentioned above " are those referred to in Sections 142 and 14~) of the 19.3.9 Tax Code V�lhic:h ~Nere amended � "SECTION 1. Section one hundrecl and fortv- t V�lO of the Natiom.l.l Internal Revenue Cc�de, 'as arnendeo:l, is further amended to read as follows : "SEC.. 142. Spt?t.-:ific Tax t?D maoofactured oils and other fuels. - On refined and rnanufadured mineral oils and rnotor t\wls, t11ere s11a.ll t,e c:ollecteo:l tlP f('Ji' ll,.�-..�,,I...,inCnr ta y.::.c- � _.._ ....&...,. �J . .� ' �' (;J) "f=" "t7 "fT L':A. .:"1. .t'4. (b) Lu.brica.ting oils, per liter of T ~ olnt-1-1~ c :-=�rt-n- :-=1�C-: 1� t-:,\~ .~ !--:P-.T\TP-.l-1 C� P-.l"!t-~-T�r"o:-=:-�' \ - -� - .;f' (c) Napt11a.. g:r3oline, and all other sirnit~tr procluct::: of (li:::tillation, per liter of volume capacity, eight centavo:3; and ... ,. ............. XXX i~ .i~ .iS.. "SEC. 2. Section one 11UtElred anc:l fortv -five of tlie Nc:ttiona.l Interna.l Revenue Code. as ame'ncled. is fu rtll'?r :lmendeti tc� read as follOV�lS: 598

DECISION- C.T.A. CASE NO. :Hil - Page6- � sEC_ 145- Specifit-: Tax f..')D IHesel fuel t1il On fuel oil, �. ) commercia11,v l::nov�m as diesel fuel oil, aw:l (:.tl all similar fuel oils, having more o- ~- 1~'::-i:-:; t_1. 1--e .r:iro.f1-1e- 6-rt:�>-l-1e-1-ort.J.�t1-g 1r)"<T) ./.Tt.:,>t- , tl.-lt:->- f.U'V shall be collected, per metric ton, one .l!.~t the time material to this case, said Sections 142 and 145 later became Sections 1~~.3 ;:t.nd 156, respectively, of the 1977 Nationa.l Internal Eevenue Code "~Nith the promulgation of Presidentia.l Decree Nos. 115;3 [A Decree To Consolidate And Codify All The Intern;:tJ Revenue La\�VS Of The Philippines] and 11 ~~ .:=;-A [Amendinq Cert::dn Sections Of The National Internal - ~ 1...J Eevenue Code of 19.39 For Incorpora.tlon In Tlle Consolidation And Codification Of i�J1 Existing Revenue U.l."~NS Under A Presidential Decree No. 11 ~~ed. Sections 1~~.3 and 156 of the National Internal Revenue Code, ;::1s amended by Presidential Decree No. 1672 , effective February o. 19()0, provide in part: � sec_ 153- Specific Tax on manufactured oils and other fuels_ On refinecl a.nd m;::1.1lufacture(:l mineral oils ::1.nd motor fuels. tlwre shall be toh:.ellea.crtteicdle:t:h; eherfeolulonVd�leinrQ�-�e� ntuaxtneesraVtv'ehdiclals sha.ll :1tta.cll to soon :~�s u- ,-.,.y are in exis tence as such: n�-. ) Lubricating oils, per liter of volume � r.-l:-'1-. IJ.~�C. . .! . ?�-:.-1� bc�l-!t�)�7 t.�...?..:..1-1+1_..�~_1_~I 7(�-�v:..:J_�, 599

DEOSION- C.TA . CASE NO. 3555 - Page7- .�, (c) Naptlla. gasoline a.nd all other similar prc..Jucts of distillation . per liter of volume capacity, ninety -one cent;::~.vu::.: PJi)V.fa~"='a,' That on pretnium . .\. and aviation gasoline, tbe tax s11al1 be one peso per �11. r)l- 'T(�,ln t>=>t� r�I-1>=> � _..._. ��� ~ �-� -� ,.-��::.r���~~~-1� t~r ._. �-�'- \ _.. '-� ._. �'/ I (d ) ' T~::.. ....:r 1-~ .....~. '�T~ ~~.,. ,,.��~ ~v~ ~;r � .<~, ~~ .a: :a. �~ , ,. .....~..... ....:..:.. v ...T }i :-.~ TV v� .< :.. .<:.. �~ .<:.. �~ ~4.. (f) ."-. '�T~ "'.7 .T:>T. X X X X .U...~ � ~� ~{ }~ }{ ........_,. ~{ ~..~ ~{ X i{: (h) ~{ 1{ Z:a. .. }i }~ ,,. .,.,.. X ~{; ~ (�.J). xxz T./ T..,T T...T 7._1 T..T 'r./ .&:.. ..... .a:;.. .u . ...... �~ - �sEC. 156- Specific tax on diesel fuel oiL - On fuel oil, commercially li.novm as diesel fuel oil. and on all sirnilar fuel oils, having more or le::;~; r-�,(�, r-� r-.r- 11� tl-1>=> �' '�' c..~, t�I�l.,:, ob� >'�='>t-1>�=.>�1--'~-~�t�1'�1�1i:o:J: .� �.� ~'I~r.,'�:',r- } >=>t- t>=>r v < ) l'l t�I-1>~=�> , _ II_. ._. J '.l' '�' 1 _) '4' '.,.� 1_; , f ,.�-~.�.'-:J.r-.��,��~-1��1���1�t-T�,TV J ~ '�11-11. (�1-1 �:�.,:, '{A !-1.&l.A��.� 6 1-1 �':-:'j�1-1\�.1 ,.-.-,�.,t-1>=..,>. -1-1C�~J<.1' (.,�.A_.t-1+U�-.;,\uV (,�).c_-.) y ._. t--~-,t y...~ ��� V ._, �.,. shall attach to this fuel oil as soon as it is in exi::;tence ;3.:; :;u.cll.- tl- �-t <;,'-it.'lA_. �' ' l ! } t t l -! A�-� 1-1�!-,.;.,-.t.� 1�,.;~,,..;-,� u>.='J>_, 1-.t-:'-.;.,~!r..t'-._i. !'1i-.l.~_.t-1t_. !Y.d ��:::~>tll. fA,.-�t (U l , lc.t \'r-.t ..)<::- �J t1..1! Cj : � 'J .; , ):;' �� '�J J � of E.A. 14.35� Vlas not reena.cted in the codification of our National Internal Eevenue Code in 1977. Section .346 of said Code r-.r.-� r~�.J ~11. r��l~�~.� ~---. � "�:-,:o:.Er~�. .-~)� '.1. fJ. . l!J p:?11~Ia1 - All acts, lav.Js, decree:;. executive onlers, rulE?s ancl regulations, or part thereof, wllicll are contrary to or inconsistent v.rith t.llis Code are hereby repealed, amended or trr (J(lifi12(l .A � - ;:v: c.~~u-Hw:(l ~i 7 . " -~ - � - '-'..... 0 "I.; 6 00

DECISION- C.T.A. CASE NO. 3555 - Page 8 - ~!Ne iind no rnerit in resD~ ondent's arg-ument. The amendrnents promulgated by Presidential Decrees Nos. 115<':> ~nd . .\ 115 �~)-i\ and FTesidential Decree No. 1672 increasing the rate of .' �/ specific t3.xes on manufactured or refined fuel oils and diesel oils did not in anr\�\'8.Y render nugatory the partial refund granted to its users espe(:i;:Jlly if the sa.rne ~,,lere used in the exploitation and operation of mining or lu.rnber concessions. The Suprerne Court 1-I�-~� lr�-} t�l� �r.(J-.,t~ "t-�l�re���. rr-"-'l-l�t-rI-J ''�-'�l .c._-.f~:�:! fi�l-�f- t-l��r.�:�-.� 1� t-1�r-��t��-~� (�:.1>��_c.�-~~ 1.!1 t.-1~1�~.r r �o:.. t-�p�-� r1f t�-.o:>.�v,_ ,.~_...c-J..11!-10t 1.11 �.r anv1Na.v neg:::,.te the f-iOli cv� behind t11e P0- rant of p.�artia1 refund . The ' I - I ( '()JJt�t .C_�� ~�_�. t�;;�.r:a� 1�1(� 1� r�r���(�)r�rc�t' c-t�~ r�r(� 1T t~-) ~�-�t~-�~.T~!~-L.--~.11 t~ft�lp�-� 1.11 i..,�z� ,~.~._�.--..C._�,j.:>v 1�1�1 �C..�JTr.l.o(�:~> f�-'� l.f l.f�.,'. t"-'(:.J>.. ~x ._J '..!''. -� -� '�-� . �-� �-' } :-: �-� / rates a.nd the retention of the refund privilege. In fact, with the 1�!�1.-._~.t-._~. ��::>>.c�-�'(.:_i...;�_} �c..J� rn-�~._.r._�.t� !�l� r.�-. t'_.�.::>l..�.:.:T.. t��--::1..t_p.._.. c�J�} t_t.l-j,1._~. ;n:::.z-'~..J�.t�It.,. f._l. f p_-.:-:.>.A t-t_.t' r-.:.>~.1 f�P._. .flJ. lli. j tvr~-."> l-!11�1-11�!-lCiJ� �.:.'.-,1-1<-.111-1�!-1-1t�_�.��e�1� ,.-_..(-_.11�1�-�-.�p.r.-c'��-c��l�i.J-fl..-:f.l�t-~���-c-�-t�.c_�. 1I�1-~:1.<�.},.:,:, !-I1,._)1-<:':'" 1�t-I1rT-� <l:':"'!�<a:. t1�.1~7 <"::" <~_r.), t1c._�,t� t.j~vt-1.t1g t.+J.r-�=:�.'t, t_.t�r._.~,v~ .c_�-..<, :>._lrl.r;�r�r�1 JJ.�C.J�ot:.>� t.l-1p...l�1t�to�l�1Tv.v,J..:.:o..,~/Tc._-., t_.11.~_. .-.~..-.or1c._.�t_t. -1_lr,�.t_.t. Ot1 (.~;f ~rf.1..t11�r._.�11 o"'.1-Pv- (Commissioner of Internal 1�1�1.1'<F:l..11 (._�.~.,.;1 t-~�,1IT �C-'�p-�o~�-�i-.,.f� ft'(�-�� t.��::>�.y~��~� �C-'�. " R.evenue v _ Atlas Consolidated Mining and Development Corporation, et. aL, G. R_No_ 93631, November 12, 1990; cited in the case of Aras-Asan Timber Co ., Inc _ v _ Commissioner of Internal Revenue, CTA Case No _ 3524, December 17, 1993J Section ~) of R.}\. 14 5~) standing alone is enough basis to grant the partial refund of specific t:lxes paid for the use of gasoline and fuel~; 111lithin their compounds. "In fact, the entire provision of SH:tion ~' does not even mal~e any reference to Sect.io::m 4 which empo1Ners rnunidpalities and cities to impose the additiomJl tax on oils sold or distributed within their territorial ju.risdiction . What is clear therein is that t11e Revenue 601

DF.CISION- C.T.A. CASE NO. :mi - Page 9 - (�-�.�.�--���t-!11-I-11..:c-�'c�-�'1�t.'_.�,t-lP�--�1- c--~�l-r-C=l.'11 1-'.."_.1-1-1-1-1t�_-I �c)... c_.> �.:r~..� ;�--��,f t_,l-1P..... �c-�-In...p�-�. r.,.,�. t�1-1�;.-.,� ~V-:-,l....:v::a. ~ .ll11P-!1' 6~ ~!rt:':'!- �-:1:.>f-1I~7 I ._. ' bv miners or forest ' � .\, concessiona.ires in their operations a.nd the procedure for refund .j is complied 1Nith." (Commissioner of Internal Revenue v _ Rio Tuba Nickel Mining Corporation and Court of Tax Appeals~ G_R_ Nos _ 83583-84~ September 30" 1991~ 202 SCRA 137J Respowlent furtlwr contended that even if Section ~l of R.A. 14 .3~1 still sul)sists, petitioner is only entitled to the refund of 2:>?6 .-lf thP. cr�'�,-�t�f1..-. f'.=il�,-} �1f-1 1-11"'1 tl1�1c� t_. ._ :_, t�.,-.. t._�1tl-11-I-lt'::- t-(�-�� t��C-.t. ll~/,. r.�J-� ~V-1I,.11 _. �-� ._"< _.�t::1 �._, .. r... t~--1--.-.Ca~:e�.:� .._c,� ,n_., �.� '.f' - -��. � ��� }'tl {�:.j,.e_-, 't... �-�t- t�.-_}1.�_p��._r,�:�_e. :.1!-1-1�P-.-.1 t..-..}1�1 r.1_. t- r._1. t_}. -1P._,.t- �c-��t� l_I_11� 1 ��~J�.t- �.-_i. l�lc�--� l1(....I,.1',I.1.11(n::, 11-lr._;. t-p._.. ._J lpc-r: �..r ._.._., t_1. -IP---� -c-���C-.ttl-IP..-, u "c .-. ;,:-:;.e'�.1-1P�-�-r��~:.�..t-1��1-1Ci=I� r_�.r(�-;� 1/I.'T.P_,.t- (�-lr-.)�t:';�!�c--' '1 1�1-1'�'-��111�._ .1-1(�-lP�-.�1- .�-.):'J:-:-'-:'r.�_-.�t1-��(�)-1-1 1 .1. _! �:t. t1 t�-l 1.t,_. 1-.t'��)-� t_, 6 'V" :,=-,-...-:1...c_.�...-_-.�11.!-.tp-~.�' .1f&' -P._..t-l�_-.�,.c_��p._..t-IP�--� �' ('=}'. ~71. : -1 t1� ;--,1-1 5n::'--1 -c�--' (-'-i!- r-��,p�-�.t-r� (�.lJP-�-1� 1-- t-Il �":=1'.! } f�- j 11-1-}.-,��t-1.t�_-���-::>l..t.t.�1-.tC;=f� ��--�l1�1c�..J� -� '.j '-� �-� under Section 142. Section ~' ma.de rE>ference t:) "~Nhenever anv oils rnentic:rned al::u:)Ve .:1.re used bv rniners or forest concessiona.ires in their ' (.}.Ir_;-t.:-:.!r-.':-,\ t1� .-if-lC� 2 5% oi tlle specific t.::mes paid thereon shall be -.� '�-� �-� . refunded bv the Commissioner of Interm:t.l Eevenue".. The oils mentioned above are not limited to diesel fuels alone but includes The 1�.~�..p�..;1-,.._~Jc._-,_p__.!-1P�-.� -� l1J.tJ-..11_1�,�.--��:�:--�1-t�1�1-1oCI (--�,1�lc�-��, 1-l�'-=- "r-l�n..t.,}-1'3-. ' eit.��-~-1�='-"�011� 1-1P._-. o".11(�-1 ��::1>.~vr1� �=-t1� (J�11 r;t.a' c�--�� ::1. _, "any oils mentioned above" pert::dn to the manu.f;:~.ctured oils 1-I-LP-1-Lt L�,.-.,1-LP-.t_l 1�!1- ~<::�:p�-.�,.�-~�-t.�lt.-)1} 1 {.;~:.f.H--LP--!1._(11!�11:c:�, <~:�:.P�~.r��~tJ.�r.J�ll 1'"!<�-.;.. (�-1�1- tA't-lE-;' 1 c, C:�)?~)1 TaG"~>T. �r�-��.���--�;�r-._}p�-�. �, .,t-1�-1 tl-1P- (..1. 1�sc..�.c.)�.P...-11-lJP. �--�1 1�.-.)-l�lc�.J� t-nP�..r-t1tr~ir�l-�t-le��:.,.;---} 1�11 �-::p.r�tt� <~ tl ? {..(a. 1-rlt:.fun�r- ll.t1r6r J (A ' �- -� �-� ._. �-� �-� -- ,_,.1 ""' Se(:tion 1 4~~ of the said Code) of R_A. 14.3:). Ii the law intended to gra.nt a 25%pa.rtial refund of specific ta.xes paid only on diesel rc.el oils used bv� miner::; ;:md lumtH?.r concessionaires in their op':~ratluns then it could ha.ve done so by just st:J.ting diesel fuel 60 2

DECISION- C.T.A. CASE NO. 35ffi - Page 10 - oils u.nd~r Section 145 of the Tax Code. Why th~n did it bother to st:l.te "anv oils mentioned abov�~" if it did not intend to cover all ' I oil<:: under Sections 142 and 145 of said Code. The la\�V is clear �I tr> �(:J:.Of}�f-} f}P�-�P.,.t'.lC�-� l}i.-.,l l� t-!t.}:�~~tTI_.f. �o;u::,:t_r�_�J.t_t,� �.-). 1-! \1, T"1.t1-��1 rp�-�C�..J�Tr-�!.p., f.�_�,. t..,. . ,. t-1� 1 6~ rl..�...1.!1�-d�cJ (lf f..'iJ1.11_1\.C_,�p�.,f-�-i -� f"' (��t \~.-.liu 1-111�1-It�:._:,.t��c-� �0::..11(�-1 11-1� 11-Il..-. l�P-� f- ,'\...'-.....,'l!}�f-��p�-�c�-c���-�t� t�--�lf-1~�-1�1� rp...c. �--� � !11 '::t::.r� tt.O!l t11 �:1. -� .1',1 ._���_. .... - c./l 1 P 01 C.\\ .., reference tJ) the same conditions enumen.l.ted in Section 1 thereof, a.mendin�2v" Sed.ion 142 of the Tax Code.. before tlH~ Commissioner of Internal Revenue can refund the ta.x. )1l.,it. t_1. �1 1�p--,�t-:.;S�:-..-_,t�c_i t_.t'._i. t_1. �1.p_. ��1 �cJ��p.�.t�-���'�.--�~1-�1 '�- 1..C_��.C._.�J-J-'~� f..,l. 1- lliv-> \..�tvY 1-1}1\,;�,]._r,�1} Ir""JP�-�t1� t-1��(�Jf.lP�-�.f- 1.�c--� entitled to the refund da.imed_. respondent invol{.es that all ~:pecific: taxes paid before December 1.3 19�30 has already 1 Pt. P.(i p-~r�:-:0-{�~.�t~� t� l-)� ._. ��. Vi'e t:hall ::tdopt our ruling in the ca.se of Aras-Asan Timber Co.. Inc .� v _ Commissioner of Internal Revenue, CTA Case No _ 3524, December 17, 1993, vv�here we follo-w~d Section 135 of the Tax Code insofar as applica.l)le in the comput:J.tion of the prescriptive period t..~) reco.ver excess payment of a t:J.x. ~lile quote: "The Tax Code provides for the judicial remedy of filing a claim for refund v1itliin a period of tV�lO (2) ye:::t.rs from the date of p.:qment of t11e tax pursuant t.Jj tlw provision of Section 230 (formerly Section 292 ). Ta" "o":':���p�.�,-.�-.-t�t�.�--�111 t .�_~.r c_.:-' (-l!- t-1� 1..?. .>. �- L~ f...~...t'\).: f�-�Iv.u t.tl,r.:.�.ofr�".)".'t- t~:1_-_=._�, rn-�p...,r�t-J.tl?�->� tlt.. n~ rovides ll1a.t 'sr:.ecific taxes on locallv, m. anufactured ' tr-�,A�.� t-� .,.,:_.',l�p-� u..�L�ln -1, rI-1�t�i!).,.._ '-�'l��..�..�.t-�--=-> 1�':�::�:'T',rt�A�-�-'�--} 1 1"1(�-1�P.,t� P.t~s ('...l t1� ~ 1.1 1Cj " .?) J 1c c � ..) . ) .,.. --- ��.} a.r-d 1:;~6 of tliis title_. E?Xcept lubricating oil and g-rease, shall be .r:-.aid 'Nitllin fifteen ( 15) days: from tlle elate of rernov:::tl tllere(:.f fron1 the pla.ce o f production.� It. ~s e tllerets,~ ev1dent that t11e manufacturer of petn:+;.um products ha::; up to 15� days from the date 603

DECJSION- C.T.A. CASE NO. J:ffi - Page 11 - of its ren1ov�a.1 iNitliin ~Nhic:h to pay the specific t.:1xes on loca.lly manufactured petroleum products. As an ew::eption, manuf;::Ktu.rers of lubricating oils and grease have to pay the :=;pecific: tax collected from tl1e pur(:l1a:;er on the elate of its rernova1 from the place of production ... The 25.% refund of :;pecific taxes paid on lubricating oils purchased prior to Deceml)er 13, 19&0 (or tvoTo years prior to the filing of the petition on Deceml)er 1.3, 1982) have prescribed since the specific tax on lu.lxkating oils and greases are deemed paid from the date of removal. Thus, the partial refun<i of :;pecific taxes paid on the follo~hing drums of oils purchased :;ometime July b::J December 4, 19.50 have prescribed, to vvit: Date Shipped Invoice No. Lubricating Oils F- 12 7-.!) 1-()0 19441 *(Drums) - Liters 11-12-79 F- 16 011618 (25)- 5,000 F- 72 10-2~~-.~.o ( 13) - 2.600 F- 74 .3 1021 11-27-80 (3)- 600 F- 206 12 -4 -(\0 274484 (30)- 6,000 12-2- 0o 2 965(3 (20)- 4,000 F-207 12 -1-()0 29504 (55) - 11,000 2 9:):/) ()0)- 6,000 F-200 * 1 Dnun is equivalent to 200 Lts. All otl1er purchases of manufa.ctu.red pet.roleu.rn prociucts such as die�=;'="!_ t >:.�,:u.tn ga::;oline a.t"i':l a.viation ga.s V�llwre t.lle ~;pe(:ific t...az;es rl '11�-�r -11-1�,�.=..�} ~}-�.t A. . t1...1.-�1�'-�.-.' tlA. . . I ',-. Ir"y' JJ.t-r....�.f-1�:o::...�:-J�A"J' r;:�, C->f Cll' A"'~l 1-A.... ,;-=;-1t..: t:..\ .j - "J' .:;..1:;" �� 604

DEOSION- C.T.A. CASE NO. 3!ffi -Page 12 - on December 13, 19(:)0 1;1lhich is still ~Nithin the t.1No-year period to d::dm f~�r a refund In <:;urnmary, the following purchases of rm.lnufad.u.red pet.roleu.m products falls \�'lithin the prescriptive period to claim for the refund of the 2~~% specific taxes paid �I Uwreon . M & S Comp;:.my Inc. Purchases of J..1anufactured Fuels and Oils Fror.n Novernber 2o, 19(:.0 to April 12, 1902 Diesel G8.soline Lubrh:::s.ting Oils Aviation Gs.s ! liters liters *(Drum)- liters liters \ November ~)~i2,947 40,000 (27) - ),400 363 De(:ember 298.134 40 .000 (64 ) - 12,1300 -_:;., 1~�'. 1 5. 000 36,000 (27) �- . 5,400 1981 40)]00 (14) - 2_.800 2,638 JanU31'Y 240,000 (104)- 20,800 . 2,007 fet)rU.'917 94,000 2,980 Ma1�,,:;h 90,000 2,694 April 4tll}000 2,394 1�.b .y '344,000 4,263 june 420,000 2,485 July '3,763 August 2,676 September 2,694 O<:: tobet' November 901 De(:emt)er 1982 1,40i3 - . T8nu.':!l'v 2,965 feb1'U31'�y 2,5~\7 1�.�!81'(:}1 L297 April 44,084 Total 2_.; .04,081 1~�6, 000 47,200 Con �ersion of 1iter s to 1.. etrk: tons: (2,.::,o4,0til lts.) 1,000 lts ./mt . 2_504.081 605

DECISION- C.T.A. CASE NO. 3555 - Page 13 - \, Spedff~: x 0.8429 2.1 10.69 �/ Gravity of x Pl.OO IHe~el X P0.08 X P0.07 X P0 .08 P12,480 .00 Spedfi.(: Ta.x P3.J04.00 under Secs . p 3,120.00 1 & 2 ofRA 14'35 Spedfic Ta..x P2J 10.69 Ro.te to be X 25~1, X 25~> refunded Amount to p Ei26.00 p 881.68 be t'efu.nded P ~)27.67 TOTAL Al�,o!OUNT P5,355 .J5 REFUNDABLE (* 1 Drum is equiv;31ent to 200 lts .) (See Te.ble 1 fot' an itemized c:omputation of locally purchase<! ma.nuf;3.<.::tured oils a.nd diesel fuel oils) WHEREFORE, the petition for review is hereby GRANTED . Respon(ient is herel)y ordered tt.) refund in favor of petitioner specific ta.x r.::.n locally purchased manufacturecl oils and diesel fuel r.)ils used in its forest operations. No O.)St:: . SO ORDERED. Quezon City, ~�lletro ~..-!;:mila, July 27. 1994. I / 606

DECISION - C.T .A. CASE NO. 3ffi5 - Page 14 - . �..\.... -,WE CONCUR: .. ) �J Q~Q,~ ERNESTO D. ACOSTA Presidim;..r_, ]uct2"-1�e CERTIFICATION I herebv certifv th;:.1.t U1is decision \-Vas reached after due'' consultation among the members of the Court of Tax i~~ppeals in a.c:c:ordance v~rith Section 13, i\rticle VII I of the Constitution . ~Q. ~ ERNESTO D. ACOSTA Presiding Judge Court of Tax Ap.peals 607

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Date Avi ati on Gas Diesel Regular Gasoline Lubri c:ati ng .on s * Drums� Liters E:(hS . Shipped lnv . No. Liters Liters Liters F- 97 12/29/80 3321 197 F- 101 12/4/:30 61608 239 ..361 F-102 12/4/80 61607 293 ,SC:6 F-98 1/1/Et1 3337 1 51 F-99 1/3/81 3357 1 4:3 F-100 1/3/81 3363 102 f;..103 1/8/8l 3409 Ct... 10.:.:,1� F-104 1/11 /::t 1 3423 91 F-105 1/13/81 3434 102 F- 2::t4 1l 14/B 1 3435 144 1/15 /t:l 3441 572 F- '~iO1_E1..:_1' F-286 1/16/81 3445 106 F-287 1/16/El1 5:::22 179 t:' 1.:� 7'.., F-2tiEt 1/16/81 107 �-''-' �.J~ F-289 1/7/81 5Ei37 12C: O":l F-290 1 �11 /En 5Ei61 150 0 -F- 291 1 12/E: 1 se64 96 CD 1 19/81 3511 F- ?~~? 132 ~~ F-293 1 20/81 3534 o...�.=..�, F- 294 1t 29/t: 1 3567 1 7._1.:':"_:1. F-295 1/30/Eil 35130 102 F-250 1/ 13/Eil 71610 29t: . 134 a 1_,600 F-204 1/ 12/e 1 64935 F-205 1/22/81 65264 . 19 3 _,i::OO F-296 2/1 /E: 1 3592 65:3 1' F-297 2/2/t:1 3600 100 F-298 2/3/Eil 3605 �-::�) �'-7' F- "?"""o..�:.r. 2/19/Eil 3633 640 F-300 2/24/C: 1 3736 11::: F-301 2/25/81 3743 140 . "' F-302 2/23/l:il -:r-. c -::� 120 �..� I ..;.:.., Paqe 2

Date Aviation Gas Diesel Regular Ga:::oli ne Lubricating Oils * Drums Liters Exhs . Shipped In�..�. No . Liters Liters Liters F- 303 2/26/81 3762 138 2/9/t:l 6C(�":�C" <,..1 I .::._._1 F- 251 5 . 000 F- 304 3/ /81 3808 QC� _. 1..,1 F-305 3/5/81 3E: 11 81 F... 306 3/5/81 3817 lOt: F-307 3/7/81 3E:28 116 F-30t: 3/Er/81 3837 112 F- 309 3/8/81 ' 3791 2 664 F-310 3/11/81 7'C�c;"j 138 ._II,..I..J 1 F- 311 3/12/E:l 3E:64 123 F-312 3/14/Bl F- 3 '13 3/16/Etl ':' �::�77 105 . .,..11..,1 I I 13t: 3C:85 F-314 3/ 11::/E: 1 3:::96 100 F-315 3/19/81 3906 136 0 v-1 F-316 3/20/C:l 3914 96 c.D F-317 3/20/el 3925 140 F- 31 C: ~;/21 /Ei 1 3930 97 F-319 3/23/:31 3936 146 F-320 3/25/81 3961 152 F-321 3/27/Eil 3968 176 F - -�Jz ~�--:�.~-. 3/28/Eil 3976 91 F-323 3/30/131 .7.;' Q- u�=�-c�::: 163 F-324 4/2 /C:l 4004 220 F-325 4/3/C:l 3tl525 307 -:' F-326 4/4/e1 4012 90 ee F-327 4/5/e1 4017 F-32 tf 4/ 6/t: l 4025 106 F-329 4/6/Eil .402t: 91 F-330 4/7/81 4037 94 -., F- 331 4/9/C:l 4050 172 � F-332 4/12/C:1 4075 154 .J Page 3

Date Aviation Gas Diesel Regular Gasoline Lubricating Oils E>:: hs. Shipped lrw . No . Liten: Liter$ Liters *Drums Liters F-333 4/15/81 4079 103 F-334 4/ 16/81 4086 138 F- 335 4/18/81 4092 96 F-336 4/20/t:l 4098 131 F-337 4/21 / 81 4106 93 F-338 4/22/81 4116 91 F-339 4/24/Eil 4121 11 :3 F- 340 4/25/Eil 4128 195 F- 341 4/25/el 4132 100 F- 342 4/27/81 4142 105 F- 343 4/2Et/Ei1 4147 92 F- 344 4/29/81 4157 110 F- 160 4/5/Ci1 80378 120 . 00(1 F-273 4/10/t:1 8431 12,000 ~ F-274 4/10/81 E:432 12 ,000 rl F-275 4/10/81 El433 12 ,0 00 CD F-276 4/10/81 8434 12,000 F-277 4/10/81 El435 12,000 F-27E: 4/1 0/ti 1 8436 12 ,000 F-279 4/10/E:l 13437 12. 000 F-280 4/10/81 8 4�3 El 12,000 F-2i:i1 4/10/:31 8439 12 ,000 F-2t:2 4/10/e1 E:440 12 ,000 F-345 5/3/:::1 4181 200 of' F- 346 5/5/E:1 4 186 146 F- 347 5/7/e1 4206 148 F-34::: 5/7/:31 4219 1:37 F-349 5/10/81 4226 201 F-350 5/11/e1 4233 92 F- 351 S/15/C:1 4270 152 F-352 5/1 7/ :::1 4289 176 J F'at~e 4

~ -...... Date Aviation Gas Diesel Regular Ga:::oli ne Lubriceti ng�Oils Exhs. Shipped IrtV . No. Liters Liters Litere - *Drums Liters F-353 5 / 18/E;1 4302 11 7 F- 427 5/19/:31 4311 126 F-354 5/21/81 4323 147 F-355 5/23/81 433B 1 51 F-356 5/25/C:l 4345 168 F-357 5/27/81 4366 144 F-35Ei 5/29/81 4379 136 F-359 5/29/81 4384 103 "' F-147 5/27 /Ei 1 8745 4 _,000 1 200 12,000 F-14:3 5/2::t/t:1 8751 F- 149 5/2Ei/81 8752 12,000 F-150 5/2e/C:1 8753 12 ,000 F- 151 5/2E:/81 Ei754 12, 000 F-152 5 / 2Ei/C:1 C:�.., t:' C" 12 ,000 C\l ,_,, I �.J �-' F-153 5 / 2EI/81 ci756 12 ,000 rl F- 154 5/2:::/81 J:l757 12 ,000 CD F-155 �=�, 5/2e/e1 '-' I c �:r 6 _,000 6_,000 ..J ,_,, F-156 5 / 2E:/81 Ei760 10 , 000 F-159 5/2::i/Ei 1 ti761 12,.000 -� F- 271 5/2:::/C:l �=�-,'-' 12 ,. 000 F-157 5/11 / 81 I c (j .-, ...., F- 15;:; 5/11 /Ci 1 ,.J �� L�J 1702 5 , 600 1701 7....a1._:'t 7 _,000 F- 360 6/1 /ci 1 4392 195 F- 361 6/3/Eil 4402 110 -r F- 36 2 6/ 3/81 39045 t:' '"Z'�:� �-' �-� t_l F-363 6/ 5/E:l 4417 114 F-364 6/6/EI 1 4424 11 7 F-365 6/ti/81 4432 148 F-366 6/9/E:l 39106 64l3 F - 3 6 7 ~,.._ 6/12/131 3911 3 486 F-368 6/13/t:l 447Ei 150 -', Page 5

.. . ,....., Date Aviation Gas Diesel ~!egular Gasoline Lubricating Oils -� ..........-;~"'~.... Exhs. Shipped lnv. N.:1 . Liten; Liters Liten; *Drums Liters F- 369 6/lEt/81 39123 369 F-370 6/20/Eil 4530 161 F-371 6/14/t:1 44134 124 F- 372 6/16/81 4490 96 F-373 6/16/81 4494 111 F-374 6/17/81 4503 92 F-375 6/lE:/81 450:3 C..i...I, F-376 6/11/t:1 4459 130 F- 377 6/11/81 4467 137 F-37e 6/23/E:l 4544 129 F-379 6/25/81 4557 146 F-383 6/26/Cil 4562 07' M' � - ' F-3Ei4 6/30/t:l 4594 ..,~ , I'.:=_ F-106 6/6/81 Ei811 12,000 ~ F- 107 6/6/:31 EiCi12 12,000 ....--1 c.o r- 1oe 6/6/f:il ~�C� "Zt:� 12 ,000 Lll_I ._II.J F-2 65 6/6/Eil 8E:39 12 ,000 6/6/t:il 12 ,0 00 F- ::66 e t:: 40 12 ,000 6/6/t:l 8Ei41 F- 267 F-268 6/6/el EIEI42 12 ,000 F-269 6/6/el 13843 6. 000 6. 000 F-109 6/6/el ee44 12 . 000 F- 110 6/6/e1 EiC:45 12. 000 F- 252 6/6/C:l E:846 10 . 000 or F-3B5 7/2/t:1 4606 103 F-3e 6 7/2:/t:l 4607 100 F-3Ei7 7/4/:31 46 ~~ 4 164 F-3Ei8 7/6/81 4635 139 F-3Ei9 7/C:/al 4653 157 ~ ., F-390 7/14/81 4696 94 F- 391 7/15/i31 4707 114 ./ Pa,~e 6

Date Aviation Gas Diesel . Re.qular Ga:~oline Lubri cati ng--Oi 1::; Exhs . Sr1i pped Inv. No. Liters Liters Liters * Drums Liters F-392 7/ 16 /81 4712 89 F- 393 7/ 18 /81 4728 149 F-394 7/18/81 4733 109 4.., .. F-395 7/20/81 ( 0�' 95 ...J F-396 7/21/81 4748 147 F-397 7/22/8 1 4754 93 F-398 7/24/81 4764 153 F- 3.99 7/25/81 4774 175 F-400 7/27/81 4779 107 F- 401 7/2El/81 4793 182 1~..,.':_i!1' F-401-a 7/28/81 4804 F-402 7/30/i:ll 4C: 11 60 F-403 7/31/81 4C:21 132 F-135 7/4/t:1 9071 12 .000 ~ F-136 7/4/al 9072 12, 000 rl F-137 7 / 4/C: 1 9073 12,000 CD F-13t:i 7/4/el 9074 12 ,000 F-139.:':~. F-272 7/4/Bl 9075 12, 000 12,000 F-140 7/4/C:l 9076 12, 000 F- 141 7/4/131 9077 12. 000 12, 000 F-142 7/4/ 81 907::: 12,0 00 F-143 7/ 4/el 9079 10 . 000 2,0 00 F-144 7/4/:::1 9080 12 ,000 12,000 of' F- 145 7/4/C: 1 9081 12,000 12,000 F-146 7/ 4/:::1 9086 12,000 F-259 7/1 8/l:i 1 7000 F-260 7/lti/81 6999 F- 261 7/ 1e /c:1 699::: F-253 7/ 19/ C:l 7006 F- 254 . 7/19/:::1 7005 .J Page 7

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Date Avi ati on Gas Diesel RegiJlar Gasoline Lubri cating Oils :1� . ~;'-(.!:: �- ... ... -:-,~ ..-.. ~ .. Exhs. Shipped I n�v�. No. Liters Liters Liters *Drums Liters F- 11 4 7/20/81 9199 12 . 000 F-404 8/2/81 4833 121 F-405 tl/5/81 4Ei50 98 F-406 8/5/81 4853 1,050 F-407 8/6/81 4865 136 F- 40Ei 8/7/Ell 4CI69 161 F- 409 8/8/81 4879 147 F- 410 El/10/81 4893 86 / F- 411 8/ 12/81 4907 11 6 E�' .L... F- 412 i3/13/8 1 4916 F- 413 8/ 14/81 4921 114 F-414 8/16/C:l 4929 147 F- 415 8/ .1C:/6 1 4937 13 8 CD rl F- 416 e:/1El/Ei1 4943 E:7 CJ:) F-380 E:/20/C:l 4959 144 F- 381 ti/21/8 1 4965 . 133 F-3Ei2 :3/2 5 /Cil 4976 96 F- 42 E: 8/27/81 5000 149 F- 429 i3/29/E:1 5020 1Et6 F- 430 i:i/31/el 5026 16Et F- 431 E:/31/C:l 40057 404 F-234 C:/10/Ei1 9375 12 , 000 F-235 ;:;;,/ 10/81 Q'7 '1"7 12 , 000 ... -..,1 I I F-236 i3/1 O/Ei1 937Ei 12,000 -r F- 237 :3/10/Eil 9379 12,000 F-23C: Ei/10/8 1 9380 12,000 F-239 E:/10/131 9381 12 , 000 F- 240 i3/ 10/i:i 1 Q'ZC��~, 12,000 ,.� ._I IJ.::,. F- 241 Ci/10/81 9385 12 , 000 F-242 8/10/81 9387 12 . 000 F- 243 8/10/81 9389 12,000 .-1 F'a9e 9

Date Aviation Gas Di ese1 Regular Geso1i ne Lubricating Oils * Drums Liters Exhs. Shipped lnv. No . Liters Liters Liter~; F-244 8/10/81 9390 12,000 F- 245 8/20/81 9446 12,000 F- 246 8/20/81 9469 12,000 F- 247 8/20/81 9470 12,000 F- 248 8/20/81 9471 1(I' 000 F- 161 . 8/25/81 9501 12,000 1 200 F-162 8/25/81 9502 12,000 1 200 F- 163 8/20/C:1 9480 10,000 F-164 8/25/81 9514 6,000 F- 219 8/25/E:1 9505 10 . 000 F-220 8/25/81 9506 12,000 1 200 F- 221 8/25/Eil 9507 10,000 F-222 8/25/81 9508 12 .000 1 200 F- 223 E:/25/til 9509 12,000 I'- F- 224 8/25/C:1 9511 12 ,000 --1 F-225 C:/25/81 9512 12 ,000 c.D � F-226 l:i / 25/Eil 9513 10,000 0:1 1.600 8/4/C:l 42414 I.J F-227 .�:":). 400 F-22t: tt/20/a 1 9474 12 ,000 F-232 ti/20/C:l 9478 12,000 F-233 8/20/t:l 9479 12,000 F-229 a/20/e1 9475 10. 000 F-230 8/20/Eil 9476 10 _,000 F- 231 e/20/81 9477 10,000 �/" F- 249 Ei/20/:1 9473 1o.ooo F- 432 9/1/C:1 5030 120 F- 433 9/3/t:1 5039 169 F-434 9/4/Ci1 5050 134 F- 4�35 9/7/t:il 5065 100 F- 436 9/7/t:1 40067 471 "' F- 437 9/El/:3 1 5073 159 Page 10

'-.l '� I ~ ~(_:_'+-:?t~~ Date Aviation Gas Diesel .: Regular Gasoli-ne Lubricating Oils , -\l"' ._ .... �� l ;� �- ~ ... -i- ~ Exhs . Shipped lnv . No . Liters Litere Liters *Drums Liters F- 438 9/9/81 5086 93 F-439 9/10 / 81 5096 111 F- 440 9 / 12 /Eil 5105 113 F-441 9/14/81 51 12 0.....-::., F- 442 9/14/81 51 21 125 F- 443 9/15/81 5130 97 F-444 9/16/t:l 5134 91 F- 445 9/18/81 5143 136 F-446 9/21/t:: 1 5155 135 F-447 9/22/81 5162 132 F-448 9/26/Eil 5192 117 t F-449 9/27/81 5194 p:---~�~? co F- 450 9/2EI/81 5203 129 ...-1 F-165 9/1/t:1 9546 12, 000 c.o F-166 9/1 / 131 9547 12 , 000 F-167 9/1/81 9550 12,000 F-168 9/1/el 9553 12,000 F-169 9/1 / 81 9555 1:: . 000 ~ F-170 9/1/81 9556 12,000 F-171 9/1/E:1 Q C��1'�t.J: "i 10 , 000 ... I F-172 9/1 /C: 1 955t:i 12,000 F-173 9/1 / ::: 1 9559 12, 000 F-174 9/1/el 9560 12 , 000 F-175 9/1/131 9561 12,000 2 ..0 0 0 .,. F-176 9/1/C:l 9562 F-17a 9/2/81 9570 12,000 F-209 9/2/Eil 9573 12 , 000 F-210 9/15 /8 1 965e 12,000 F- 211 9/15/Cil 9659 10,000 F-212 9/15/C:l 966 0 12,000 9/15/t:l 9661 12,000 ~ ":- F- 213 �.J - Pf:u~e 11

�, t ... Date Aviation Gas Diesel Reguiar Gasoline Lubricat , E:x:hs . Shipped lnv . Nc' . Liters Liters Liters *Drums Li\Ls � "' .... - F- 214 9/15/81 9662 10,000 F-215 9/15/81 9663 12,000 1 200 F- 21 6 9/15/81 9664 12,000 - 1 200 F- 217 9/15/t:1 9665 10,000 F- 218 9/15/Ci1 9666 12,000 1 20 0 F-179 9/15/ti1 9671 12,000 F- 180 9/15/81 9670 12,000 F- 1a 1 9/15/C:1 9672 6 . 000 F-1 B5 1~ /2 5 /8 , 9732 12,000 � F-1C:6 9/25/81 o�.-wI'%..J'%~' 10,000 F-1137 9/25 / 81 12 ,000 9734 F-1 Ell3 9/25/t:1 O�. ""I'.':.hJ"~l:'' 12,000 F- 1Ci9 9/25/81 9736 10,000 F- 190 9/25/C:1 9737 12,000 en F- 191 9/25/t:l 9738 12 ,000 .,.-1 c.o F-19 2 9/25 / 81 9739 12,000 , F-193 9/25/C:l 9740 10 ,000 F-194 9/ 25 /t: 1 9742 12,000 F- 195 12 ,000 9/25/Etl 9743 F-196 9/25/81 9744 4. 000 F-1 97 9/25/81 c�.,..I.,.c,;-;.._� 2 ,.000 F- 177 9/1/81 9563 1 200 F-201 9/3/Ci1 4655e 15 3,000 F-20 2 9/3/E: 1 46559 7 1.400 of' F-203 9/3/E:l 46560 Hi 3.600 F-1 82 9/15/Ei l 9676 3 600 F-1B3 9/15/Ei1 9677 3 600 F- H34 9/15/81 9678 .7 600 ..) F- 198 9/15/81 53008 13 2.600 ," F- 199 9/1 5/E:l 53007 10 2.000 F- 200 9/15/E:1 53006 7 1,400 ~' PatJe 12

Date Aviation Ga3 Diesel ~~egular Gesoli ne Lubric:ati ng Oil s E>~h:::. Shipped In��l' . No . Liter�~: Liter3 Liten * Drums Liter~: F-2:::3 9/15/:31 967 5 21 4 _,2 00 F- 451 1O/ 1/::: 1 5217 . 167 F- 452 10/2/e 1 5 223 107 F- 453 10 /1 0/f: 1 5277 77 F- 454 10 /13/ ::1 5295 1 H: F- 455 10/16/e1 5314 116 F- 456 10/16/:::1 40421 165 F- 457 10/1C:/:::1 4043 7 6C:4 F- 45C: 10/17/:::1 5321 133 � F- 459 10 / 19/:::1 5330 11 9 F- 460 10/21/:::1 5340 1C:O F- 4 61 10/21/:::1 5346 174 F- 462 10/23/:::1 L'ZC:C� 13 3 ._,._� ..J �-� F- 4 63 10/24/:::1 536::: 94 0 F- 464 10/2:5/:::1 5371 111 c~ F- 465 10/2:6/t: 1 1._l:,_"t7I/�t"t 106 CD F- 466 10/2:::/:::1 ~;391 113 F- 467 10/3 0 /t: 1 540::: 97 F- 46::: 11 /1 /:::1 5423 16 3 F- 469 11 /~;/e: 1 5431 144 F- 470 11 /4/ ::1 5437 113 F- 471 11 /6/f: 1 54�45 159 F- 472 11 /6/t: 1 : ;45 1 113 F- 473 11 /7/f:i 1 5454 120 F- 474 11 /9/t: 1 5459 (:9 �;"' F- 475 12/1 0/fi 1 S67e 123 F- 476 12/ 12 /fi1 41024 6~;6 F- 477 12/ 12/ti 1 5691 133 F- 47::: 12/15/:::1 5700 141 F�- 479 12/17/fi1 5716 145 , �, F- 4 t:O 12/17/:::1 5721 102 ..1 P::uJe 1~;

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