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BIR vs CA & CDCP ; Sirawai Plywood vs BIR

COMMISIONER OF INTERNAL REVENUE, petitioner, vs. COURT OF APPEALS and CDCP MINING CORPORATION, respondents.

G.R. No. 122161 | 1999-02-01

D E C I S I O N


MARTINEZ, J.:

The Court motu propio consolidates G.R. Nos. 122161 and 120991 as the issue raised are similar.

The undisputed facts as found by the Court of Appeals (CA) are as follows:

G.R. NO. 122161

"During the period from July 1, 1980 to June 30, 1982, (private respondent) purchased from Mobil Oil Philippines, Inc. and Caltex (Philippines), Inc. quantities of manufactured mineral oil, motor fuel, diesel and fuel oil, which (private respondent) used exclusively in the expoitation (sic) and operation of its mining concession.

On September 06, 1982, (private respondent) filed with the Commissioner of Internal...