CTA Case No. 1858 (Amended Decision)

'\!<:PUBLIC OJ' THE P HILIPPIN F..t COURT OF T AX APPJ.U.LS QUEZON CITY t. � � � � ~� � ~ � � � X .arab. c, 1 / Ot. ot h rollo l>urtn ...t1 n, ru t0 $ 1� ,a ~r "� .4 tb . r .. ? 237

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t.tl lf . lt 'tb _ result~ P, the enact .e:n't ct the cectlon al.t-6 ot h T Co b .n c �nt wee ot y t pl'aeed "nil r eat �f or th r � 1nerals� or " 1n~r�al product �� 1t wa not x . pt fro othn.G1~8~6reorntaagi~ tax imposed by 'e t i Cooe., art<! , �th r tor ,. taxa l s � n tact~ . pr c � C)hus .,. c~ ..nt 1 now � tton .24-6 or he Int~r.n 1 F van-e Co b:y virtue .r� n publio ct t~o �. 1299 wh:tch ook tt e � CY~~t � mtn ral OclUot� it 1s e.a pt r~o� s t x. und ~ so~t:ton 1 � ( c) ot th Revenu Cod .-) ) ln rreot '-.- r� fun � bl th $ 1 t e the r1 bt t o wh cb h a ot pr~ crl �d yet ~ ~be ea on for the x mpt!on r tnPJ:'al product fro � salos t xe ls expr s. in n. Ph!l&m ~ 1rt1n.g, lno. v �. l ~on .. ~lec~ o Dom:1ngo1 Comm sst on r ot lnt .rn l RevEtn � . C Ces No. 939, un 29t 196f.t. ! .n th1e l:at.tgu .. t ' 'he 1~rals � r.~ . n r 1 prod ots vhieb re ~ . mpt from otr n s al tax u.n. er Sec t Re v .n e ion 18 8(c�) th~ Code ~re thos~ wn:teh I' � ob ained froo 1n~r 1 land and are subject to th i.ning tu provided in aitl VlT or th. even12 Codtl. Tbe re son tor th exe ~t1o~ is that the minin t . x � � apptt .r to b . d quate & a�:JDeans or taxing th ni:n 1 ~.ustry . ' !'- r ~ > 1' ' ' t"~ 241

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1 ,.. t :la 7 .1 r � � 1 0 r � no '� .;. f t 0 r � tor u 1' � i , , 1 '1 � 245