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Acting Commissioner of Customs vs. Manila Electric Company (MERALCO)

ACTING COMMISSIONER OF CUSTOMS, petitioner, vs. MANILA ELECTRIC COMPANY and COURT OF TAX APPEALS, respondents.

G.R. No. L-23623 | 1977-06-30

FERNANDO, J.:

The reversal by respondent Court of Tax Appeals of a determination by the then Acting Commissioner of Customs, the late Norberto Romualdez, Jr., that private respondent Manila Electric Company was not exempt from the payment of the special import tax under Republic Act No. 13941 for shipment to it of insulating oil, respondent Court entertaining the contrary view2 led to this petition for review. The contention pressed in support of the petition is that as a tax exemption is to be construed strictly, the decision of the respondent Court, which assumed that insulating oil can be considered as insulators must be reversed and set...