G.R. No. L-36130 - La Suerte Cigar and Cigarette Factory vs. Court of Tax Appeals

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G.R. No. L-36130: La Suerte Cigar and Cigarette Factory vs. Court of Tax Appeals

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Title Supreme Court: La Suerte Cigar and Cigarette Factory vs. Court of Tax Appeals

Case: G.R. No. L-36130

Decision Date: Jan 17, 1985

Cigar manufacturers challenged tobacco inspection fees, claiming illegality and lack of actual inspection. SC upheld fees, ruling "tobacco" includes manufactured products and fees valid without inspection.

tobacco manufacturers

refund

tobacco inspection fees

Standard 14 min

0.9x of typical case length

END