CTA Case No. 1030 (Decision)

, ~ } t ..t"U8LIC OP THE PHIL~PPIN~ COUR.T ( "' TAX APPE.A.L8 QUEZON CITY 13 ' c l 1 ... (. ~r~t ...o .r or h r':.V! lJI th d io . ~ o .. .. 1 . e~no l" Cc:tm.~. ..�r� i ~ "'1! � f I� c ioi~n~� . rr- n(';\.l.:t.:' . r 1 G r, ,~ 1 ;;4 t 1 1 ;~1 s t '. t tr -ril 1 ,., bt�t

!\ � 1 '30 t c 1'' ':{f.. h O'"l ""' ln C: tlt- r }'" ' 1> ) J , t' ~.. ~of t n.:-:t.:...c: t ' t 1.n ,.. ' 1~� ' + fH' 1'J tr" . .~ ... - ~.!) .~:� y t� t :;: �} t ,. ~-- it

1 ' � I "' 45

.. ~. / � . ... 46

.. '1 v -I I .47

... 1' !..''.'".:.Ill, -(��,... . ! \ r lo t t:o .. ( .,. �'I 1" . { lb our� -r ., .. r .., i r. 1s hr! ~ r,, ,; 4 8

- � '� / / c �) � 49

- l t r1nc /. .'/", ~~ 50

1 / r ! / 51 I ' / /

-1~f(J . t O 0 ' .. 10 h v it f �eon - �n t 1l _, r~ t . t . t �.eoor d :t)t .' . ta~ . h ~ 11"� .t n. �. c y to .Jfl no"'. '- I r �t: 1 'I'""' co.r.tl"tct 'V, ,h th(C' b '" tlL .it ha r.v~"r "'... in ' y�. t."X~ � 0 --~1 t'lf . t for WhiCI I lt hO'llt: 1)(-:l:/ 'h. .t!f'i' oi-~r;ney ...,...,. ru.r c~ r ; . ' tJ .' :f ' t~. o�.. n� r 0 '. � 1 OP"'l' .h. R t 1 l,3u.... .11J: "".T'~1' ...;t.. � . ,...,� 1�� ........ p " ,. 52

t J30 f' ..I ... 11 ty r ..� r010 f"' .t:,.~'",� ,. :ti�h f a :du tel t � c r t } ubic b_: tl" . ieJ 1 I -4 tursr :r .. '"'in �t r~., t1 ,tJ "ne t951.} t: "ar .. 1:J , 19.,.... Afi �� j .L--_t ~ ~ V,l'C .Ju g ;~ 53.