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Iloilo Bottlers, Inc. vs. City of Iloilo 164 SCRA 607

ILOILO BOTTLERS, INC., plaintiff-appellee, vs. CITY OF ILOILO, defendant-appellant.

G.R. No. L-52019 | 1988-08-19

D E C I S I O N

CORTES, J.:

The fundamental issue in this appeal is whether the Iloilo Bottlers, Inc., which had its bottling plant in Pavia, Iloilo, but which sold softdrinks in Iloilo City, is liable under Iloilo City tax Ordinance No. 5, series of 1960, as amended, which imposes a municipal license tax on distributors of softdrinks.

On July 12, 1972, Iloilo Bottlers, Inc. filed a complaint docketed as Civil Case No. 9046 with the Court of First Instance of Iloilo praying for the recovery of the sum of P3,329.20, which amount allegedly constituted payments of municipal license taxes under Ordinance No. 5 series of 1960, as amended, that...