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Allied Thread Co., Inc. vs. City Mayor of Manila, et al.

ALLIED THREAD CO., INC., and KER & COMPANY, LTD., petitioners, vs. HON. CITY MAYOR OF MANILA, HON. CITY TREASURER OF MANILA, HON. LORENZO RELOVA, in his capacity as Presiding Judge, Branch II, CFI of Manila, respondents.

G.R. No. L-40296 | 1984-11-21

D E C I S I O N

ABAD SANTOS, J.:


This is a Petition for Review challenging the decision of the then Court of First Instance of Manila presided by then Judge, now Justice Lorenzo Relova, which upheld the validity of Manila Ordinance No. 7516, as amended by Ordinance Nos. 7544, 7545 and 7556, and adjudging petitioner Allied Thread Co., Inc. taxable thereunder considering that its products are sold in Manila.

On June 12, 1974, the Municipal Board of the City of Manila enacted Ordinance No. 7516 imposing on manufacturers, importers or producers, doing business in the City of Manila, business taxes based on gross sales on a graduated basis. The...