Title
Goodyear Tire and Rubber Co. vs. Reyes, Sr.
Case
G.R. No. L-30063
Decision Date
Jul 2, 1983
Petitioners challenged Retail Trade Nationalization Law interpretation; Supreme Court ruled sales to industrial/commercial users exempt, except for employees/officers.

Case Summary (G.R. No. L-30063)

Legal Framework

The main legal question centers on the applicability of Republic Act No. 1180 and Presidential Decree No. 714, which amended the Retail Trade Nationalization Law. Initially, the Retail Trade Nationalization Law limited "retail business" to those selling merchandise directly to the general public, exempting certain manufacturers, farmers, and laborers under specific capital thresholds. The 1975 amendment expanded these exemptions, allowing manufacturers or processors to sell to industrial and commercial users and defining the parameters for hotel businesses operating restaurants.

Relevant Categories of Customers

The petitioners intended to sell rubber products to various categories of customers, which included government entities, public utilities, agricultural enterprises, logging and mining operations, automotive assembly plants, and industrial enterprises. The cases specifically focused on whether sales to proprietary planters and individuals engaged in natural resource exploitation classified as "retail business" under the amended statutes.

Lower Court Findings

The lower court ruled that while Goodyear and Firestone were not engaged in retail business regarding most of their customers, they were considered to be in retail business concerning sales to employees and officers of the petitioners. Consequently, the court issued a preliminary injunction in favor of the petitioners, which was temporarily lifted pending this appeal.

Judicial Conclusion

Drawing from precedents, particularly the case of B.F. Goodrich, the court affirmed that sales to proprietary planters and those engaged in natural resources exploitation fell outside the definition of retail business provided in the Retail Trade Nationalization Law as amended. However, the court sustained the lower court's ruling regarding the sales to employe

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