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Antonio Co Po vs. Collector Of Internal Revenue 116 Phil. 208

ANTONIO CO PO, petitioner, vs. COLLECTOR OF INTERNAL REVENUE, respondent.

G.R. No. L-17303 | 1962-08-31

D E C I S I O N 


BARRERA, J.: 

 This is a petition to review the decision of the Court of Tax Appeals in C.T.A. case No. 313, denying petitioner's claim for refund of the sum of P1,782.72 alleged as illegally collected advanced sales tax on goods purchased by him from the United States Military Bases in the Philippines at Sangley Point, Clark Field, and Olongapo from 1954 to 1956. 

 Petitioner is a merchant doing business under the name and style of St. Luke's Trading. On several occasions during the years 1954 to 1956, petitioner purchased through public auctions various articles from the United States military...