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Comm. Of Internal Rev. vs Court of tax Appeals etal

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. COURT OF TAX APPEALS and WINTHROPSTEARNS, INC., respondents.

G.R. No. L-64768 | 1987-11-05

D E C I S I O N


YAP, J.:

This case involves an action for the recovery of the sum of P509,825.00 as overpaid sales tax paid by private respondent for the following products: a) Tussy Lemon Hand and Body Lotion; b) Tussy Hand and Body Lotion; c) Tussy Lemon Moisturizer, and d) Tussy Lemon Cleansing Cream.

The question presented here is whether or not these products are taxable as medicinal preparations subject to the 7% sales tax prescribed in Section 186 of the 1939 National Internal Revenue Code, or as toilet articles or preparations within the purview of Section 184 (b) of the same code subject to the 70% sales tax prescribed...