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Concrete Aggregates, Inc. vs. Court of Tax Appeals, et al.

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

G.R. No. 55793 | 1990-05-18

D E C I S I O N


REGALADO, J.:

This petition for review on certiorari seeks the annulment of the decision of respondent Court of Tax Appeals, 1 dated September 19, 1980, and its resolution denying reconsideration thereof, dated December 3, 1980, both promulgated in CTA Case No. 2433, entitled "Concrete Aggregates, Inc. vs. Commissioner of Internal Revenue," the decretal portion of which decision reads:

"Having reached the conclusion that petitioner is a manufacturer subject to the 7% sales tax under Section 186 of the then National Internal Revenue Code, the decision of respondent dated July 24, 1972 should therefore be sustained....