G.R. No. L-22605: Cebu Portland Cement Co. vs. Commissioner of Internal Revenue
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Cebu Portland Cement Co. vs. Commissioner of Internal Revenue
Case
G.R. No. L-22605
Decision Date
Jan 17, 1968
Cebu Portland Cement contested a tax assessment, arguing cement isn’t a "mineral product." SC ruled ad valorem tax should be based on raw material value, granting a partial refund.