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Collector Of Internal Revenue vs. La Tondena Inc., Et Al. 115 Phil. 841

COLLECTOR OF INTERNAL REVENUE, petitioner, vs. LA TONDE?A INC., and THE COURT OF TAX APPEALS, respondents.

G.R. No. L-10431 | 1962-07-31

D E C I S I O N 


PAREDES, J.: 

 The respondent "La Tondeña, Inc." a duly licensed rectifier, has been engaged in the business of manufacturing wines and liquors, with a distillery at 1068 Velasquez, Tondo, Manila. The principal products of the respondent are "Ginebra San Miguel", "Manila Rum", "Oak Barrel Rum", "Mallorca Wine", "Anizado", "Creme de Mente", "Creme de Cacao", etc. Since 1929, respondent has been purchasing the alcohol used in the manufacture of its products, principally from Binalbagan Isabela Sugar Central, Negros Occidental and Central Azucarera Don Pedro in Nasugbu, Batangas and has been removing this...