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Comm. If Internal Revenue vs. Rep. Cement Corp.

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. REPUBLIC CEMENT CORPORATION, FILIPINAS CEMENT CORPORATION, APO CEMENT CORPORATION, BACNOTAN CONSOLIDATED INDUSTRIES, INC., RIZAL CEMENT COMPANY, INC., PHILIPPINE PORTLAND CEMENT CO., INC., and THE COURT OF TAX APPEALS, respondents.

G.R. Nos. L-35668-72 & L-35683 | 1987-05-07

R E S O L U T I O N


CORTES, J.:

This Court's decision promulgated on August 10, 1983 ruled that cement not being a "mineral product" but a "manufactured product," its sale is not exempt from the sales tax imposed by the Tax Code. 1 As a consequence of that ruling the Court ordered the private respondents to pay the sales tax, thus:

WHEREFORE, the joint decision of the Court of Tax Appeals in G.R. Nos. L-35668-72 and L-35683 and its separate decision in G.R. No. 35677 are hereby reversed and set aside; and it is hereby ordered that private respondents pay the 7% sales tax on cement, the same to be computed on the basis of the gross...