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Philippine Packing Corporation Vs. Collector Of Internal Revenue 100 Phil 545

PHILIPPINE PACKING CORPORATION, petitioner-appellant, vs. THE COLLECTOR OF INTERNAL REVENUE, respondent-appellee.

G.R. No. L-9040 | 1956-12-26

D E C I S I O N


REYES, J. B. L., J.:

Appellant Philippine Packing Corporation is a domestic corporation engaged in the growing and canning of pineapples in Mindanao for sale locally and abroad. Approximately 120,000 tons of pineapple every year are produced by appellant from its plantations, out of which it sells or gives away in fresh state 50,000 tons which are not suitable for canning, for which it is not taxed, and the rest are canned into sliced pineapple, pineapple chunks, crushed pineapple, and pineapple juice.

According to the decision of the Court of Tax Appeals, the appellant subjects the fresh fruit to the following process:...