Title
Ngo Shiek vs. Collector of Internal Revenue
Case
G.R. No. L-8989
Decision Date
Oct 18, 1956
Petitioner Ngo Shiek sought a refund for taxes paid on salted egg sales, arguing processing wasn't "manufacturing" and fresh egg costs were deductible. Court ruled processing constituted manufacturing, making sales taxable, and fresh egg costs non-deductible as they were tax-exempt agricultural products.
Very Short 4 min

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