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ARC vs. Commissioner of Internal Revenue, et al.

AMERICAN RUBBER COMPANY, petitioner, vs. THE COMMISSIONER OF INTERNAL REVENUE and THE HON. COURT OF TAX APPEALS, respondents.

G.R. Nos. L-20772 & L-20852 | 1971-05-31

D E C I S I O N


DIZON, J:

Appeals taken by (1) American Rubber Company hereinafter referred to as Rubber Company and (2) The Commissioner of Internal Revenue, G. R. No. L-20772 and L-20852, respectively, from the decision of the Court of Tax Appeals in its case No. 978 entitled "American Rubber Company vs. The Commissioner of Internal Revenue," ordering the latter to refund to the former the sum of P879.50 only, without interest, out of the total sum of P12,759.07 which it sought to recover as sales tax collected from it on its local sales of certain rubber products known as Pale Crepe No. 1, Pale Crepe No. 2, Ribbed Smoked Sheet No. 1,...