CTA Case No. 1546 (Decision)

VALDERRAl'A LUI'~=)~ .\ l:A:.IU:FAC- Tu:t::I:ti COl'PA: ~Y, r:\TC. , Petitioner, - versus - C. T. A. CASE NO . 1546 COUFISSION3R OF INTEFL,' AL REVK DE, Respondent . x ----- ---- --- - x DECI S I 0 N Petitioner appealed fro~ the decision of respond - ent denying the former 1 s claim for refund �or tax cred - it in �the sum of P5 , 7ll o56 , representing 25% of the specific taxes paid on the gasoline, oils, diesel fuel and kerosene used in their logging operations from JuJy 1 to De c ember 31 , 1962 . Pe t itioner , a dooestic corporation organized in accordance with law, is a duly licensed forest conces- sionaire operating a logging concession at Ngan, Com- postela , Davao . During the period under review, petitioner and T. H. Valderrama and Sons , Inc . pur c hased from Caltex ( Phil o) Inc . fuel and lubricants on which specific taxes were paid o Pursuant to Section 5 of Republic Act No . 1435 in relation to Section 142 of the Revenue Code, petitioner and T. H. Valderrama and Sons, Inc . filed with respond - ent on April 24, 1963 a claim for refund or tax credit !' ? j_

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