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	GR No. 197151 2012-10-22	SM LAND v. CITY OF MANILA PERALTA, J.
The RTC held that Tax Ordinance Nos. 7988 and 8011, which were the bases of the City of Manila in imposing the assailed additional business taxes on petitioners and their co-plaintiffs, had already been declared null and void by this Court in the case of Coca-Cola Bottlers Philippines, Inc. v. City of Manila.[7] On this ground, the RTC ruled that respondents cannot use the assailed Ordinances in imposing additional taxes on petitioners and their co-plaintiffs.
	GR No. 181845 2009-08-04	CITY OF MANILA v. COCA-COLA BOTTLERS PHILIPPINES CHICO-NAZARIO, J.
Tax Ordinances No. 7988 and No. 8011 were later declared by the Court null and void in Coca-Cola Bottlers Philippines, Inc. v. City of Manila[8] (Coca-Cola case) for the following reasons: (1) Tax Ordinance No. 7988 was enacted in contravention of the provisions of the Local Government Code (LGC) of 1991 and its implementing rules and regulations; and (2) Tax Ordinance No. 8011 could not cure the defects of Tax Ordinance No. 7988, which did not legally exist.