This case has been cited 1 times or more.
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2012-06-27 |
VILLARAMA, JR., J. |
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| In Chevron Philippines, Inc. v. Bases Conversion Development Authority,[29] this Court explained: In distinguishing tax and regulation as a form of police power, the determining factor is the purpose of the implemented measure. If the purpose is primarily to raise revenue, then it will be deemed a tax even though the measure results in some form of regulation. On the other hand, if the purpose is primarily to regulate, then it is deemed a regulation and an exercise of the police power of the state, even though incidentally, revenue is generated. Thus, in Gerochi v. Department of Energy, the Court stated: | |||||