This case has been cited 2 times or more.
|
2005-09-02 |
|||||
| In Commissioner of Internal Revenue vs. La Compana Fabrica de Tabacos, Inc.[9] this Court ruled that the following conditions must be met for stemmed-leaf tobacco to be transferred without prepayment of specific tax, thus: (a) The transfer shall be made pursuant to an official L-7 invoice on which shall be entered the exact weight of the tobacco at the time of its removal; | |||||
|
2004-03-23 |
QUISUMBING, J. |
||||
| wit: L-3, L-4, L-6, L-7, etc. Section 3(h) of Revenue Regulations No. 17-67 describes an L-7 as a "manufacturer of tobacco products." The 2001 case of Commissioner of Internal Revenue v. La Campana Fabrica de Tabacos, Inc.[13] held that the following conditions must be met for stemmed leaf tobacco to be transferred without prepayment of specific tax, to wit: | |||||