G.R. No. L-12156 - Manila Trading and Supply Co. vs. City of Manila

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G.R. No. L-12156: Manila Trading and Supply Co. vs. City of Manila

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Title Supreme Court: Manila Trading and Supply Co. vs. City of Manila

Case: G.R. No. L-12156

Decision Date: Apr 29, 1959

A manufacturer of motor vehicles contested a wholesale tax under Manila ordinances, arguing it was not a dealer. The Supreme Court ruled it was a manufacturer, exempt from the tax.

wholesale dealer

manufacturer

taxation

Standard 13 min

0.8x of typical case length

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