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Mayon Motors, Inc. Vs. Commissioner Of Internal Revenue111 Phil. 524

MAYON MOTORS, INC., petitioner, vs. ACTING COMMISSIONER OF INTERNAL REVENUE, respondent.

G.R. No. L-15000 | 1961-03-29

D E C I S I O N 


BAUTISTA ANGELO, J.: 

Petitioner imported automobiles in three different shipments: one shipment covering two (2) Pontiac automobiles which arrived at the port of Manila on board the steamship "Ajax" having a total landed cost of P4,696.50 each and on which it paid the amounts of P3,493.17 and P3,493.18, respectively, as advance sales tax on October 4, 1951; another shipment covering eleven (11) Pontiac automobiles which arrived at the port of Manila on board the steamer "Tungus" having a total landed cost of P4,870.76 each and on which petitioner paid the total amount of P43,877.07 as advance sales tax on March 3,...