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ESSO STANDARD EASTERN v. ACTING COMMISSIONER OF CUSTOMS

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GR No. 132929
2000-03-27
COMMISSIONER OF CUSTOMS v. CTA
MENDOZA, J.
Nonetheless, the CTA ruled that PAGCOR's exemption under the first paragraph of ยง4(1) extends to PCOC by virtue of the concessionaire's contract under which PCOC was allowed to import equipment and facilities for the use of PAGCOR's casinos.[14] This is not correct. It is settled that tax exemptions should be strictly construed against those claiming to be qualified thereto.[15]