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Metro Manila Shopping Mecca Corp., Shoemart, Inc. SM Prime Holdings, Inc., et al. vs. Ms. Liberty M. Toledo, in her official capacity as the City Treasurer of Manila, and the City of Manila

METRO MANILA SHOPPING MECCA CORP., SHOEMART, INC., SM PRIME HOLDINGS, INC., STAR APPLIANCES CENTER, SUPER VALUE, INC., ACE HARDWARE PHILIPPINES, INC., HEALTH AND BEAUTY, INC., JOLLIMART PHILS. CORP., and SURPLUS MARKETING CORPORATION, Petitioners, vs. MS. LIBERTY M. TOLEDO, in her official capacity as the City Treasurer of Manila, and THE CITY OF MANILA, Respondents.

G.R. No. 190818 | 2013-06-05

SECOND DIVISION 

DECISION 


PERLAS-BERNABE, J.: 

Assailed in this petition for review on certiorari1 is the September 8, 2009 Decision2 and January 4, 2010 Resolution3 of the Court of Tax Appeals (CT A) En Banc in CTA E.B. No. 480 which affirmed the October 31, 2008 Decision4 of the CTA Second Division (CTA Division), denying petitioners Metro Manila Shopping Mecca Corp., Shoemart, Inc., SM Prime Holdings, Inc., Star Appliances Center, Super Value, Inc., Ace Hardware Philippines, Inc., Health and Beauty, Inc., Jollimart Phils. Corp., and Surplus Marketing Corporation’s claim for refund of local business...