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Philippine Supreme Court Jurisprudence: Home Law Firm Law Library Laws Jurisprudence

The document discusses a court case from 1958 where Lim Hoa Ting sued the Central Bank of the Philippines. The case was about whether flavoring extract imports were exempt from exchange taxes and whether a refund was authorized. The court ruled that mono-sodium glutamate flavoring extract was exempt from the tax and a refund was allowed.

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Jam Mua Macalanggan
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47 views1 page

Philippine Supreme Court Jurisprudence: Home Law Firm Law Library Laws Jurisprudence

The document discusses a court case from 1958 where Lim Hoa Ting sued the Central Bank of the Philippines. The case was about whether flavoring extract imports were exempt from exchange taxes and whether a refund was authorized. The court ruled that mono-sodium glutamate flavoring extract was exempt from the tax and a refund was allowed.

Uploaded by

Jam Mua Macalanggan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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7/17/2021 G.R. No. L-10666 September 24, 1958 - LIM HOA TING v.

TING v. CENTRAL BANK OF THE PHILIPPINES<br /><br />104 Phil 573 : Septembe…

Home Law Firm Law Library Laws Jurisprudence

September 1958 - Philippine Supreme Court Decisions/Resolutions

Philippine Supreme Court


Jurisprudence

Philippine Supreme Court Jurisprudence > Year 1958 >


September 1958 Decisions >
G.R. No. L-10666 September 24,
1958 - LIM HOA TING v. CENTRAL BANK OF THE PHILIPPINES

104 Phil 573:


EN BANC

[G.R. No. L-10666. September 24, 1958.]

LIM HOA TING, Plaintiff-Appellee, v. CENTRAL BANK OF THE


PHILIPPINES, Defendant-Appellant.

Nat M. Balboa and F. E. Evangelista for Appellant.

Bienvenido L. Garcia and Eutiquiano Garcia for Appellee.


SYLLABUS

1. EXCHANGE TAX; EXEMPTIONS; FLAVORING EXTRACT EXEMPT


FROM TAX; REFUND AUTHORIZED. — As mono-sodium glutamate

https://www.chanrobles.com/cralaw/1958septemberdecisions.php?id=299 1/17

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