G.R. No. L-31156

G.R. No. L-31156 – 69 SCRA 460 – Taxation – Delegation to Local Governments – Double Taxation  Pepsi Cola has a bottling plant in the Municipality of Tanauan, Leyte. In September 1962, the Municipality approved Ordinance No. 23 which levies and collects “from soft drinks producers and manufacturers a tax […]