Title
Commissioner of Internal Revenue vs. La Suerte Cigar and Cigarette Factory Inc.
Case
G.R. No. 139803
Decision Date
Sep 2, 2005
La Suerte Cigar Factory contested specific taxes on imported tobacco, claiming exemption under Section 137. SC ruled against refund, citing failure to prove L-7 manufacturer status.
A
Short 10 min
0.6x of typical case length

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