1st Batch Tax Cases (Part 2)

GENERAL PRINCIPLES OF TAXATION - PART 2 1. G.R. No. 156278 March 29, 2! PLANTERS PRO"#CTS, INC., petitioner, vs. FERTIP$IL CORPORATION, respondent. DECISIO N

P#NO, J.: Before us is a petition for review under Rule 45 assailing the Deision dated !ul" #$, %&&% # of the Court of 'ppeals in C'().R. S* No. +4-4, and its Resolution dated Dee/er 4, %&&% den"ing petitioner 0s otion for reonsideration. *etitioner *lanters *roduts, In. 12**I23 and respondent ertiphil Corporation 12ertiphil23 are doesti orporations engaged in the iportation and distri/ution of fertiliers, pestiides and agriultural heials. On the strength of 6etter of Instrution No. #4+5 issued /" then *resident erdinand E. 7aros on !une -, #$85, ertiphil and other doesti orporations engaged in the fertilier /usiness paid *#&.&& for ever" /ag of fertilier sold in the ountr" to the ertilier and *estiide 'uthorit" 1*'3, the governent agen" governing the fertilier industr". *' in turn reitted the aount to **I for its reha/ilitation, aording to the e9press andate of 6OI No. #4+5. % 'fter the EDS' I revolution in #$8+, the iposition of *#&.&& /" the *' on ever" /ag of fertilier sold was voluntaril" stopped. ertiphil deanded fro **I the refund of *+,+$8,#44.&& whih it paid under 6OI No. #4+5. **I refused. :ene, on Septe/er #4, #$8, ertiphil ;led a olletion and daage suit against *' and **I /efore the Regional 3 interest fro the tie of ?udiial deand. **I0s otion for reonsideration was denied in an Order dated e/ruar" #-, #$$%. :ene, it ;led notie of appeal on e/ruar" %&, #$$%. 't the sae tie, ertiphil oved for e9eution of the deision pending appeal.