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	GR No. 142000 2003-01-22	TAGAYTAY HIGHLANDS INTERNATIONAL GOLF CLUB INC. v. TAGAYTAY HIGHLANDS EMPLOYEES UNION CARPIO MORALES, J.
As this Court put it in Pepsi-Cola Products Philippines, Inc. v. Secretary of Labor:[26]
	GR No. 142000 2003-01-22	TAGAYTAY HIGHLANDS INTERNATIONAL GOLF CLUB INC. v. TAGAYTAY HIGHLANDS EMPLOYEES UNION CARPIO MORALES, J.
What is essential is the nature of the employee's function and not the nomenclature or title given to the job which determines whether the employee has rank-and-file or managerial status or whether he is a supervisory employee. (Emphasis supplied).[27]