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Commissioner of Internal Revenue vs. Court of Tax Appeals, et al.

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. HON. COURT OF TAX APPEALS AND MANILA GOLF & COUNTRY CLUB, INC., respondents.

G.R. No. 47421 | 1990-05-14

D E C I S I O N


MEDIALDEA, J.:

In Commissioner of Internal Revenue v. Manila Hotel Corporation, et al., G.R. No. 83250, September 26, 1989, We overruled a decision of the Court of Tax Appeals which declared the collection of caterer's tax under Section 191-A of Republic Act No. 6110 illegal because Sec. 42 of House Bill No. 17839, which carries that proviso, was vetoed by then President Ferdinand E. Marcos when the bill was presented to him and Congress had not taken any step to override the presidential veto. We held thus:

"The power of the State to impose the 3% caterer's tax is not debatable. The Court of Tax Appeals erred, however,...