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Davao Light & Power Co., Inc vs. Commissioner of Customs

DAVAO LIGHT & POWER CO., INC., petitioner-appellant, vs. THE COMMISSIONER OF CUSTOMS and COURT OF TAX APPEALS, respondents-appellees.

G.R. Nos. L-28739 & L-28902 | 1972-03-29

D E C I S I O N

REYES, J.B.L., J:

These are appeals from the decision of the Court of Tax Appeals in CTA Cases Nos. 1337 and 1551, denying the claim of Davao Light & Power Co., Inc., for refund of the amount paid by said company as customs duties, special import taxes, compensating taxes and wharfage fees on the importations of electrical supplies and materials for installation and use at its power plant.

The Davao Light & Power Co., Inc., hereafter referred to as Davao Light, is the grantee of a legislative franchise to install, operate and maintain an electric light, heat and power plant in the city (then Municipality) of Davao, for...