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Atlas Consolidated Mining and Develoment Corp. vs. Commissioner of Internal Revenue 524 SCRA 73

ATLAS CONSOLIDATED MINING AND DEVELOPMENT CORPORATION, Petitioner, versus COMMISSIONER OF INTERNAL REVENUE, Respondent.

G.R. Nos. 141104 & 148763 | 2007-06-08

                                         THIRD DIVISION

                                           D E C I S I O N

CHICO-NAZARIO, J.:

 

Before this Court are the consolidated cases involving the unsuccessful claims of herein petitioner Atlas Consolidated Mining and Development Corporation (petitioner corporation) for the refund/credit of the input Value Added Tax (VAT) on its purchases of capital goods and on its zero-rated...