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Commissioner Of Internal Revenue vs. Dingalan Forest Products Corp., Et Al

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. DINGALAN FOREST PRODUCTS CORPORATION, and the COURT OF TAX APPEALS, respondents.

G.R. No. L-24405 | 1968-08-27

D E C I S I O N 


CONCEPCION, C.J.: 

Petition of the Commissioner of Internal Revenue to review a decision of the Court of Tax Appeals, the last two paragraphs of which read: 

"In view of the ruling of this Court in the case above-quoted, and it appearing from the evidence of record that of the P48,767.73 sought to be refunded, the sum of P27.92 was not assigned to the petitioner, and the amount of P3,065.86 represents sales taxes on hand-sawn lumber, the sale of which manufactured products was properly treated as original sale effected by the petitioner, we hold that the petitioner is entitled to the refund of the sum of...