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Macondry & Co. Vs. El Administrador De Rentas Internas 090 Phil 123

MACONDRY & CO., INC., demandante-apelante, contra EL ADMINISTRADOR DE RENTAS INTERNAS, demandado-apelado.

G.R. No. L-2624 | 1951-09-29

D E C I S I O N


PABLO, M.:

Se trata de una apelacion interpuesta por la demandante contra una decision del Juzgado de Primera Instancia de Manila que sobreseyo su demanda,
En la vista de la causa ambas partes sometieron un convenio de hechos, cuya parte esencial es la siguiente:

"3. During the first and second quarters of 1946, plaintiff received from its customers as 'port charges' P87,075.60.

"4. The so-called 'port charges' were separately itemized and billed against plaintiff's customers.

"5. The corresponding sales tax on the costs, insurance and freight were duly paid by the plaintiff to the defendant.

"6. On August 16, 1946,...