G.R. No. L-9195 - City of Manila vs. Manila Remt Co., Inc.

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G.R. No. L-9195: City of Manila vs. Manila Remt Co., Inc.

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Title Supreme Court: City of Manila vs. Manila Remt Co., Inc.

Case: G.R. No. L-9195

Decision Date: Jan 30, 1957

City of Manila sued Manila Remnant Co. for unpaid license taxes (1946-1950), arguing textile sales to factories were retail. Court ruled sales were retail, holding buyer's use determines classification, not quantity sold.

unpaid license taxes

retail sale

textiles

Short 8 min

0.5x of typical case length

END