Decision

Revenue v. American Rubber Company

G.R. No. L-10963 · 1963-04-30 · PAREDES, J. · LawPhil

COLLECTOR OF INTERNAL REVENUE, petitioner, vs. AMERICAN RUBBER COMPANY and the COURT OF TAX APPEALS, respondents. G.R. No. L-11178 April 30, 1963 AMERICAN RUBBER COMPANY, petitioner, vs. COLLECTOR OF INTERNAL REVENUE, respondent. Office of the Solicitor General for petitioner Collector of Internal…

PAREDES, J.:

The American Rubber, Co. owns a tract of land with the approximate area of 800 hectares, planted to rubber trees in Latuan, Isabela, City of Basilan (Exh. 7). Rubber trees were planted and cultivated on said plantation for the purpose of producing latex, which in turn is processed into rubber products in the following forms: (a) Preserved Latex (Exh.

J), (b) Pale crepe No. 1 (Exh. II), (c) Ribbed smoked sheet No.1 (Exh. G), (d) Ribbed smoked sheet No. 2 (Exh.

O), (e) Falt bark rubber (Exh. E.), (f) 2X Brown crepe (Exh. M), (g) 3X Brown crepe (Exh.

N), and (h) Pale crepe No. 2 and "Campo". The company sells these rubber products locally and abroad. On April 12, 1955, the company filed with the respondent Collector of Internal Revenue, a claim for refund of the total amount of P57,703.37 representing sales tax on its various products (Exhibits E, G, H. M, N and O).

The details of the payments in question are as follows: 1. Pale crepe No. 1 (Exh. 'H') .

. . .

. . P 7,999.17 2.

Rib smoked sheet No. 1 (Exh. 'G') . .

. . .

22,979.48 3. Rib smoked sheet No. 2 (Exh. 'O') .

. . .

. 8,362.19 4. 2X brown crepe (Exh.

'M') . . .

. . .

. 1,572.31 5. 3X brown crepe (Exh.

'N') . . .

. . .

. 2,090.01 6. Flat bark rubber (Exh.

'E') . . .

. . .

. 3,563.76 7. Preserved latex (Exh.

'J') . . .

. . .

. 11,095.99 8. Miscellaneous (Pale Crepe No. 2 and 'Campo') .

. . .

40.43 T O T A L . . .

. . .