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Philippine Manufacturing Company vs. Collector Of Internal Revenue

PHILIPPINE MANUFACTURING COMPANY, petitioner, vs. COLLECTOR OF INTERNAL REVENUE, respondent.

G.R. No. L-13355 | 1961-01-28

D E C I S I O N 


PADILLA, J.: 

This is a petition filed by the Philippine Manufacturing Company under section 18, Republic Act No. 1125, for review of a judgment rendered by the Court of Tax Appeals ordering the petitioner to pay the Government the sum of P6,516.75 as specific tax on 43,445 lineal meters of cinematographic films at the rate of P.15 per lineal meter it had ordered produced by the Smith Sound System Laboratories from 19 May 1951 to 28 July 1956 (C.T.A. Case No. 309). 

On 23 June 1966 the Collector of Internal Revenue assessed the Smith Sound System Laboratories as follows: 

Specific tax on 65,084 lineal...