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Commissioner of Internal Revenue vs. La Suerte Cigar and Cigarette Factory, Inc.

COMMISSIONER OF INTERNAL REVENUE, Petitioner, versus LA SUERTE CIGAR AND CIGARETTE FACTORY, INC., Respondent.

G.R. No. 139803 | 2005-09-02

THIRD DIVISION

D E C I S I O N 

SANDOVAL-GUTIERREZ, J.: 

For our resolution is the petition for review on certiorari under Rule 45 of the 1997 Rules of Civil Procedure, as amended, assailing the Decision[1] dated August 23, 1999 rendered by the Court of Appeals in CA-G.R. SP No. 51371, entitled "Commissioner of Internal Revenue vs. La Suerte Cigar and Cigarette Factory, Inc." 

The facts as borne by the records are: 

La Suerte Cigar and Cigarette Factory, Inc., respondent, is a corporation engaged in the manufacture of cigar and cigarettes using imported stemmed-leaf tobacco. 

On separate dates in 1995, respondent...