CTA Case No. 1624 (Decision)
~EPUIU.IC 0., T E HIUPPINEI!I 00UP...T TAX APPEA..L8 QUEZON CITY ItS ......u ........J..:�.U em L y' etitioner, - versus - C. i � � C ( Jo . l 2 ~~ -- -<f1"''1 espon nt. x.. - - ... - - DEC I ~ I Thi ea e involves a el 1 � for r f~n of the a ou t of � 19,921 . 37 ra s ting 25 o th s elf e a d o amif etu. d 1 o l an otor fu 1 u.ti liz by p titioner in th~ op r tion of it fo t eonoeos on in the y r 1963. titioner, orporatlo org iz nd e ti. u r t e so ork, - . ~�� , and uly uthor- z d to do in t e Phili pine~ , is a for st cone re an' 1 e n oper to of (par � 1- 2, p ition or r v ; .. spon en' ' m o . , P. 17j ' T v . � ... l. r c. ) . In tho y ar 9 3, p-titio r ure as d anufac- turad oil a d otor f uel wh c t used in �he o e tion of its or co c sion, W ill, pl Oihq ill , po er unit~ , vehicles , dry k lns, wat p p , a n mo�.v r ... , n in fur L,hing fr wa n light to 1 ploy es , on 1ich sp cific ta wa pai � In a lett r atea oca r 22 , 196t , . t on 236
0l nu.p t r ..>..l.., ..'. . �.. r e . ) r- .xn. . ' � ent ~tl. c:t. .. i �o Ull p 11 2i, ' p!:.'lt t ! .1. o.r ~n ~- t t' , r r �t ~1 Jur-. � ' totton ch l :1 tt ' 1 t .� . t 0 ro n � j ls- ctt r S �~ O n 1' ls1o c ~�t1 ion r 0 'J. 9~J, p ti lo 'o l' :fil� d n i �tit t 1 ">*' l9o5, t.l no b 1 tb. hl.rty- .� p-:rl~ } 0 t~j 1. � o � cor e t10B a r 1tor1o .,. .1 1 1 t &p on ... r vi ~37
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tic on t b t( ) 1 or t ./!: . ntt .f! portloo t t G: mitt ra: otl n tor I 1t~ 0 1 t1on � :t-1 bt I u - pr � e $1 n t (!.., t i t tion 11 to t h� no tj . t � o nf n r ft ��ttion � . or rev! a~. for tb l or nt. ; t 1n . . ct 1� vlol ton t ,r 111 , ... ot:ton 21, o! ..., e Oon:} t1t tion. t r nd ny necn �ru1 y ... t. h _ot tt"lcn f*c t .,. u 1 o . to. 143' t:s; not tl v1 .tt.an t em t\l<J n r � ��~ 1 ~ pre r Ow 1" r" \ng S.$ . -.... 11 X, .. oil n ~u l ,., of .,;,.,;; 't l u ct 0 e Ac �a. 14 5, .1 " tt g id e m a:ro ' ' w . *1 . t In ai tl .r his curt, 239 ~--
� c b l'(' ob to .u y rito 0 z. -9, ' � l to J nn' 0 ci- rc r pc �� � c r4 �o ... . 0 240
bl ro tn.~ ~ on t or th p trol pt'O � a�t -_rc ln p.gt t10fl r � ... 0 ~1 op r t 0 . ~ fln/ 1 cont�nttoa e 0 d w.1th S ct1on 5 or rtepllblia Ao t�;o. +3 "~ Jd 1>' ' 2~ o.r 'dl1f1 t id 1 1 fOl'f"S: COI.'Ul �$!Si.on~.t1t 1r G,P :t 1o In ot �r ri~ t r t.A.e t X $.: on 1 h lo i 0 er� tio atlt 1 i:P$5 1.& r~fund lEt. r.;n thor- 1 0 . X� 1 rt 0 11 \!A, m tton }r ovt on, ' .x�� t of Sit o .. ep tio ot r OOll l~ n t :r ti or c. her no-lo t.iv �t1� . . ) co d out 0 th l~, 1.37' r - pro llt 25P t b e 1 1c �, onl t amo at or~ . ~ , 59 .�co � �s p 1 on oil utili . 1� 1 ~ l."l cp r~ tio a. La�t f t .~ 1 . p 1 0( t; n at ra l h d l ad
lClal'OI .... "'� A Oti)! ..� ., 1~6 . l t Hl on oil nt Con qu.ent'l � tb � r; u eb 1 to the pe i- t1on r 1� l~t' 0. f'ol OW1U .~ � �� � ~� � ���� �� *~� 242
~t I CI O - c fo.) 1' � 6;: � .. It � � � � � ... ...-. .... . ,. . ... l, . . . .. . .... . . . . ~�� 25t Tnp"' ea1t1c t xr � . . ,. r r. .��....... ."..."' �ax r �-� .......... ... ~ .. .....s, 1� � t J(; re- in s- .... .. � � � � � � � � �� � � � � � � � � ' ,. 243
� t '. 244
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