STAT CON- Insular Lumber Co v CA

Ancheta, Eros Freuy B. Statutory Construction Construction

How a require of title is construed Insular Lumber Co. Vs Court of Appeals 104 SCRA 10 !acts" Insular Lumber Company, purchased manufactured oil and motor fuel which it used in the opera operatio tion n of its forest forest conces concessio sion, n, sawmil sawmill, l, plann planning ing mills, mills, power power units, units, ehicles, dry !ilns, water pumps, lawn mowers, and in furnishing free water and light to its employees, on which speci"c ta# was paid. In $%&', (epublic Act )o. $*+& was passed. Section & thereof proides that there should be a partial ta# refund to those using oil in the operation of forest and mining concessions. n -ecemb -ecember er , $%'*, $%'*, the Compan Company y "led "led with with the Commis Commissio sioner ner of Inter Interna nall (eenue, claiming for refund of /$%,%$.+0 representing &1 of the speci"c ta# paid paid on the manufact manufactur ured ed oil and fuel fuel used used in its operatio operations ns pursu pursuant ant to the proisions of Section &, (epublic Act )o. $*+&  2he commissioner denied the Company3s claim for refund on the ground that the priilege of partial ta# refund granted by Section & of (epublic Act )o. $*+& is only e4ectie & years from its enactment. 5ence, in $%'$ the said the date e4ectiity of  said has e#pired. Conse6uently, oil used in such concession after 7une $*, $%'$ are sub8ect to the full ta# prescribed in Section $* of the )ational Internal (eenue Code. n April %, $%'&, the petitioners appealed the issue to the C2A 9Court of 2a# Appeals: and the C2A ruled that the proision of the said (epublic Act cannot be e#tended to the operators of the sawmill. In return, the C2A credited $;,&'.; /5/ to the the comp compan any y only only beca becaus use e the the righ rightt of the the comp compan any< y