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	GR No. 179267 2013-06-25	JESUS C. GARCIA v. GARCIA PERLAS-BERNABE, J.
On August 23, 2006, the RTC issued a TPO,[28] effective for thirty (30) days, which reads as follows: Respondent (petitioner herein), Jesus Chua Garcia, is hereby:
	GR No. 180006 2011-09-28	CIR v. FORTUNE TOBACCO CORPORATION BRION, J.
The Constitution requires that taxation should be uniform and equitable.[20] Uniformity in taxation requires that all subjects or objects of taxation, similarly situated, are to be treated alike both in privileges and liabilities.[21] This requirement, however, is unwittingly violated when the proviso in Section 1 of RR 17-99 is applied in certain cases. To illustrate this point, we consider three brands of cigarettes, all classified as lower-priced cigarettes under Section 145(c)(4) of the 1997 Tax Code, since their net retail price is below P5.00 per pack: Brand[22] Net Retail Price per pack (A)