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Manila Gas Corporation Vs. Collector Of Internal Revenue 104 Phil 727

MANILA GAS CORPORATION, petitioner, vs. COLLECTOR OF INTERNAL REVENUE, respondent.

G.R. No. L-11784 | 1958-10-24

D E C I S I O N


MONTEMAYOR, J.:

Petitioner Manila Gas Corporation is appealing from the decision of the Court of Tax Appeals, affirming the ruling or decision of the Collector of Internal Revenue denying its claim for refund of compensating taxes assessed against it and paid by it on machinery, equipment and materials purchased from abroad and used in connection with its business.

Petitioner is the grantee of a franchise, authorizing it to construct, maintain and operate a gas system for the furnishing of gas, heat and power in the City of Manila and the Province of Rizal, as provided in its charter, Act No. 2039. Under its charter,...