Currently viewing the tag: "statutory construction"

SAN PABLO MANUFACTURING vs CIR

On October 8, 2012

READ CASE DIGEST HERE.

Republic of the Philippines
SUPREME COURT
Manila

SECOND DIVISION

G.R. No. 147749             June 22, 2006

SAN PABLO MANUFACTURING CORPORATION, Petitioner,
vs.
COMMISSIONER OF INTERNAL REVENUE,* Respondent.

 

…

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San Pablo Manufacturing Corporation vs Commissioner of Internal Revenue

On October 8, 2012

Statutory Construction – Expressio Unius est Exclusio Alterius 

San Pablo Manufacturing Corporation (SPMC) was assessed a 3% tax on its sales of corn and edible oil as manufactured products – this is pursuant to Section 168 of the 1987 Tax Code. Said corn and edible oil products were sold to United Coconut …

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FLORESCA vs PHILEX

On August 5, 2012

READ CASE DIGEST HERE.

Republic of the Philippines
SUPREME COURT
Manila

EN BANC

G.R. No. L-30642 April 30, 1985

PERFECTO S. FLORESCA, in his own behalf and on behalf of the minors ROMULO and NESTOR S. FLORESCA; and ERLINDA FLORESCA-GABUYO, PEDRO …

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PASTOR ENDENCIA vs SATURNINO DAVID

On August 4, 2012

READ CASE DIGEST HERE.

Republic of the Philippines
SUPREME COURT
Manila

EN BANC

G.R. No. L-6355-56             August 31, 1953

PASTOR M. ENDENCIA and FERNANDO JUGO, plaintiffs-appellees,
vs.
SATURNINO DAVID, as Collector of Internal Revenue, defendant-appellant.

…

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CALTEX vs ENRICO PALOMAR

On July 30, 2012

READ CASE DIGEST HERE.

Republic of the Philippines
SUPREME COURT
Manila

EN BANC

G.R. No. L-19650             September 29, 1966

CALTEX (PHILIPPINES), INC., petitioner-appellee,
vs.
ENRICO PALOMAR, in his capacity as THE POSTMASTER GENERAL, respondent-appellant.

Office …

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