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La Suerte & Cigarette Factory, et al. vs. CTA, et al. 134 SCRA 36

LA SUERTE CIGAR AND CIGARETTE FACTORY, BATAAN CIGAR AND CIGARETTE FACTORY, INC., LA PERLA INDUSTRIES, INC., PIONEER TOBACCO CORPORATION, INSULAR-YEBANA TOBACCO CORPORATION, LAS BUENAS FABRICA DE CIGARILLOS, INC., LA DICHA CIGAR & CIGARETTE FACTORY, CONSOLIDATED TOBACCO INDUSTRIES OF THE PHILIPPINES, INC., LA CAMPANA FABRICA DE TABACOS, INC., ASSOCIATED ANGLO-AMERICAN TOBACCO CORPORATION, FORTUNE TOBACCO CORPORATION, BAGUMBUHAY CIGAR AND CIGARETTE FACTORY, STANDARD CIGARETTE MANUFACTURING CO., INC., and D.L. TERUEL TOBACCO CO., INC., petitioners, vs. COURT OF TAX APPEALS and HON. MISAEL P. VERA, in his capacity as Commissioner of Internal Revenue, respondents.

G.R. Nos. L-36130 | 1985-01-17

D E C I S I O N


Cuevas, J.:

Petition for Review on Certiorari of the decisions 1 of the Court of Tax Appeals in CTA Cases Nos. 2048 and 2031, denying petitioners' claims for the refund of P1,606,509.83 imposed and collected by respondent Commissioner of Internal Revenue as tobacco inspection fees on cigars and cigarettes manufactured for domestic sale and/or consumption.

These two cases were heard jointly by the Court of Tax Appeals the parties being represented by one and the same counsel and involving as they do, the same legal issues. The amounts involved are not disputed.

On August 22, 1967, respondent Commissioner of Internal Revenue...