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Cir Vs Cenvoco GR No. 107135 Facts
Cir Vs Cenvoco GR No. 107135 Facts
GR No. 107135
FACTS:
ISSUE:
Whether or not the sales tax paid by CENVOCO when it purchased containers and
packaging materials for its milled products can be credited against the deficiency
miller’s tax due thereon.
HELD:
YES.
Under Section 168 of the Old Tax Code, the restriction in the said provision, however
is limited only to sales, miller’s, or excise taxes paid “on raw materials used in the
milling process”.
The basic rule of interpretation that words and phrases used in the statute, in the
absence of clear legislative intent to the contrary, should be given their plain,
ordinary, and common usage or meaning.