CTA Case No. 1563 (Decision)
. t!: ~' \JbLIC OF THE PHILIPPINE& COURT OF TAX A~PEALI QUEZON CITY .I � ' o. 15 3 � 1 1 1 ; � SJ t1 t 1 � � 0c (0 17, ... � Otl 1 d 213
1 , il u i .. t J te � d j 214
~'CI ! OJf .... C'l& CAs~ ~~o . 1563 3. .t1 tt�Qn c'r. $ t (X ~x� ' pt1(.). \18 utended b7 th . � e�erttta.f"Y or 'F!nai1~ ~ to D'e .r .31, t9t}8 pnr- " .fl t . 1 pu l.1e ~~t cO. 901 � � .ln �, 1 t �tt\r dat if Febru l'Y 8, 196), a ofld � n or d n .etl tbe Jt& nt ?, ~ales �t�u )11 � h � si .n 0� 3nt o1�ttb .--nut'aot red F ,-etttio . . UJ."iing � r att . 19?S' 19~J an 4 f1c1ffnc � a1 m n~fa~tu:re4 jQttt s ~k... .and ~nte 11 th yeartt eover1:n~ 19)9 to 196t 1 p-1 aul!�mupog tn th total moun ot U'!1 tl''�?S� 'In .ams r o t1tion :r�s p.rote t ap:f. 1 the �s ~::am at .-.spo d nt �. it.n a 1 tt ~ at d n .. ember 9t 1964, t"educ .. � b~ dtlt:1d ve~ ta" s �� - to .nt t om l't:l1 1 3'9�7' �-~t?26.~ao . P 1. � ; r, tJot satisfied w1tb the atot'~-� i .d redo d lt e-lluf. .. t ,. tnt r.�~" . thla J()pe 1. 'the only QUf!' . t1on. po . tt �t tr~ tbe Cml!'t t:r or th1J o~'"'e r .r,. rs �to the 1 nterp.r~tat1t>n th~ tax ffxemptlon r n tt ~t!. t.:ton\9-J- 'Wht..:h ie tb t of 'pr ..ss!a ot r w .lturot. arf 'ute tibet's n,. �1~. th it anu.fl!e ur n o J ta� ge a d jtttQ ~ etu.~. � II p ton 1ncl e ��pond nt in 1st . th o~ jUtG bal(L!nd -~---...-::.--~ es endett 'tavo'ke the ul of a ,f"'fot oonfltructlon of t x ~.� �� ptl<>..n ,. , 216
r ju ol tb in b r nt 0 ttif 1 � 11aion ~. v r t eJ: p 1 n. p� 1 1 r 0 r tn t th r . X pt ~ ' elotb. res ltant pred tet .of jl t .1 r � , nt Ot1ly j nd jut acks by o1! ntion. ln ttb r rd , 1t t h ' . ll 0 tb di � ro n 1 p.ro ct. out *ro� s r� . ,. on. v j � t t b ~H. a �ot ot is n h ir , it ou s. gra t do. not di.at pr '-ducts .. i'b t t 1 ~ t r: i.t- th int~ 0 rat1or1 .raw aluyot nd rn or t n � only tnt � . .r'Odu 1eh r Jtl / .216
.re u t t. con 3 t cloth 1 ot w al. ... nd ju�te 1 or t � !o p t 1 in fl(ttb �ll a1, the lurot .o Ju ft e~r 1 n not 1 cltt th k �. or 3u � t r* In �~ rnat �o �ct 1on �ry 1 tb followt in& of a� . jn 1 1 .nt r 1 of t �. rd 1 2 17
! to o ~r t1 ol"ls I ! rbr 1 , t �nat nr te.r:t e Ot' tor � 1'1 ~rs o !ncl 1 �r .1!1� 111 fi rs: l.n 1 8 i Q b.e l:lgh of n. IJ � ~ lon �Ot 'ut elot 1 ~e 1 ion cb of �1t t �r o 3 lot t 1 w. y tndu!t 1 1 l a r~:r. eo .1 t on on thJe J'Oi t ow vet' n 0 pa th sco or t e a r ~ier () 1 1 l1 ot. - in 8 p i r .r r l'l on 0 2J8
D 01 ION "" CT A~~ � 1563 p t 1 n of �h . r:; 1.. si.o ~~ lnt r t e 1) i<m t ~u 1 901 ottjo,y <1 by Lit t o l ne. w tr t fr tn o. h nt t � ei.n 1 t u j~ct ot C ' o . 1761 tng n hi C~rt o � ~ hin r ... OR , h ci 1 n ro 1 o t ~ i t th � t � t!on r . � r c ty, J ,. /L_j~~ n~-. / 'JJ\ L � .t-..Vl~::cr�. :�~A ect e Judg
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