Curuan Timber Corporation, et al. vs. C.T.A. Gase No. 3582 Commissioner Revenue, et al.

DECIS I ON

Promulgated

_SE_P_2_0 _1994_~

- - - - - - - X This is a Judicial claim for refund ot the sum of P355,436.40 a llegedly representing l5% ot the specific taxes co l.lecte d on va rious oils a nd tuels which it purchased from Caltex (Philippines), lnc., during the period tro m Novembe r lYBO to September 1982, actually used itt connection with the exp l oitation and operation of its forest concession. The recor d s show that petitioner is a domestic corporat ion duly li cense d to operate a torest co ncess ion with timber licens ed duly issued by the then Mini stry of Natural Resources .

lt h as authority to c ut, collect and remove ti mber trom its torest concession area locate d in

DECISION -

C.T.A. Case No. 3582 Zamboanga del Norte and Zamboanga City (Exhs. "A", “AS LT) During the period from November 1980 to September 1982, petitioner purchased from Caltex (Philippines), Inc., various quantities of refined and manufactured mineral oils, motor fuel, and diesel fuel oils (T.S.N. dated June 21, 1985 p. 61, Exhs. "B” to "N-1" to "Z-51", "AA" to "DD-44", “F", "F-1") which petitioner actually and exclusively used in connection with the exploitation and operation of its forest concession. Said oil company paid and passed on to petitioner the specific taxes imposed under Sections 153 and 154 of the 1977 Tax Code on refined and manufactured mineral oils, motor fuels and diesel fuel oil that the oil company supplied to petitioner.

On January 19, 1983, petitioner | filed with respondent a claim . for refund in the amount of P355,436.40 computed as follows:

VOLUME PRODUCT SPECIFIC 25%

(Liters/Kilos) COST TAX REFUND DIESEL 1,844,600 P5,406,360.00 P322,805.00 P80,701.25 REG. GASOLINE 924,920 4, 434,923.00 832,428.00 208,107.00 _ OTL & LUBRICANTS 247,477 2,289,040.00 197,981.60 49,495.40 EXTRA GASOLINE 62,000 308 , 495.00 62,000.00 -15,500.00 GREASE (Kilos) 3,262 34,467.00 1,631.00 407.75 KEROSENE 70,000 204,781.00 4,900.00 1,225.00 TOTAL P12,678,066.00 P1,421,745.60 P355,436.40 w q02. -B

DECISION -

C.T . A. Case No. 3582 - 3 - representing twenty fi ve percent (25%) of the sp ec ific taxes co ll ected on the oils used by the petitione r in its o p eration as a lumber concess i o naire. Without waiting for respondent ' s decision, petitioner filed the petition for review before this Court on February 8, 1983, praying for an order requiring respondent to pay 20% interest per annum in addition to its claim for refund, f or the al l eged arbitrary refusal to refund the instant claim.· Petitioner likewise prayed for the cost of s uit. In support of its c l aim for refund petitioner relie d on the case o f Insular Lumber Co. v. Court of Tax Appeals and Commissioner of Internal Revenue, G.R . No.

L-31057, May 29, 1981 where the Supre me Court h e ld that the proviso of Section 5 of Republic Act No. 1435 is in effect a part ial exemption from the imposed increased specific tax on manuf actured oils. Section 5 o f Rep ubli c Act NO. 1435 pr ovi d es : "SEC.

5 The proc eeds of the additional tax on manufact ured oi l s s hall accr ue to t he road and bridge funds of th e p o liti ca l s ubdivisi o n for whose benef it the tax is co ll ected: Provid e d, howev e r, That whenever any o il s mentioned above arc use d by miners or forest co n cessionair es in their operations, twenty-five per centum of the specific tax paid the reo n shall b e refunded by the Coll ector of Int er nal Reve nu e upo n s uLmis sion of proof of actual use o f o il s and under simi l ar conditions e num e rnl e d in s ub - p aragra ph s one and two of

DECISION -

C.T.A. Case No. 3582 section one hereof, amending section one hundred forty-two of the Internal Revenue Code: Provided, further That no new road shall be constructed unless the routes or location thereof shall have been approved by the Commissioner of Public Nighways after a determination that such road can be made part of an integral and articulated route in the Philippine Highway System, as required in section twenty-six of the Philippine Highway Act of 1953."

Respondent, however, asserted that the above section of R.A. No. 1435 has already been repealed by Section 343 of the NIRC of 1977 (P.D. Nos. 1158 and 1158-A) which provides. in part:

"SEC. 343 Granting provinces, cities and municipalities shares in the specific tax on certain petroleum products. - In addition to the internal revenue allotment under Section three hundred forty-four, provinces, cities and municipalities shall share in the specific taxes on the following petroleum products in such amount as may be equivalent’ to the collections therefrom at the rates indicated hereunder:

XXX MXM XXX

The additional allotment is in ILiecu of local taxes imposed on petroleum products’ and for this purpose, Section twenty-four « of Presidential Decree numbered 231, otherwise known as the Local Tax Code, has been repealed by Presidential Decree numbered 436 on March 30, 1974,

XXX ARK XXX

Respondent further argued that petitioner’s right to t claim for a partial refund of specific taxes paid prior to February 8, 1981 had already prescribed. And finally . qa2-h

DECISION -

C.T.A. Case No. 3582 he claimed that the, government cannot be made to pay interest in the absence of any statutory provision authorizing such payment.(Collector of Internal Revenue

v. St. Paul’s Hospital of Tloilo, G.R. No. 612127, May 25, 1959 (105 Phil. 1319): The Marine Trading Co. Inc.,

v. Government of the Philippine Island, G.R. No. 13422, November 8, 1918 (39 Phil. 29): Gregoria Sarasola v. Wenceslao Trinidad, Collector of Internal Revenue of the Philippine Island, G.R. No. L-14595 October 11, 1919 (40 Phil. 252). Neither can the cost of suits be imposed on the government. [Section 1 Rule 142, Rubee of Court; Collector of Internal Revenue v. Convention of Phil. Baptist Church and the Court of Tax Appeals, G.R. No. L-11807, May 19, 1961 (2 SCRA 10)].

Respondent opted not to offer any evidence there being no dispute on the material facts. | Instead, he submitted the case for decision on a purely tegal question.

-The basic issues therefore, boil down to:

as Whether or not the privilege of a 25% refund of specific taxes paid on manufactured oils used in petitioner’s forest concession as provided under Section 5 of Republic Act No.

1435 still subsists; and es In the affirmative, whether or not petitioner is entitled to ‘the total amount sought for.

qo2 -E

DECISION -

C.T.A. Case No. 3582 We find for the petitioner — In the case of Commissioner of Internal Revenue v. Atlas Consolidated Nining and Development Corporation, et. al., G.R. No. L-93631 November 12, 1990, the Supreme Court, in a Resolution by the Third Division, ruled that "the purpose for the increase in the rate of tax cannot in anyway negate the policy behind the grant of partial refund. The Court sees no inconsistency between the increase in specific tax rates and the retention of the refund privilege. In fact, with the increased specific tax rates, the erant of partial refund to mining and lumber concessionaires is made more imperative considering that they seldom use the highways, the construction of which are financed by specific taxes."

On the argument of respondent that petitioner is entitled to a refund only if the additional specific taxes imposed by the municipalities and cities concerned have been paid, he pointed out that there is no such ordinance imposing an additional specific tax to miners and forest concessionaires. Hence, no refund could be availed of as heeceivad from a reading of the provisions of Sections 4 and 5 of Republic Act 1435.

In this connection, we Find fitting the following comments of the Supreme Court in the case of Commissioner 922 - o

DECISION -

C.T.A. Case No. 3582 - 7 - of Internal Revenue v.

Atlas Consolidated Mining and Development Corp. et al., (supra) "A reading of the legislative pro c eedings leading to the e nactment of RA 1435 shows that mining and lumber concessionair es were granted partial refund of specific taxes bec~use the gaso line a nd fuel they cons ume is most ly used within their own compounds and roads. RA 1435 gave these co ncessionaires relief, in the form of a tax refund, since their trucks and vehicles seldom ply the national highways , the construction of which is funded by the specific tax collected by the national government. There is therefore no rationale in conditioning the grant of refund on the payment of these mining or lumber concessio naires of a ny a dd itional local tax.

Moreover, Section 5 states 'that the 25% specific tax s hall be refunded by the Collector of Internal Revenue.' Si nce it is the l a tt er who co ll ects the specific taxes du e to the national gover nment , then it fo ll o ws that t h e refund refers to a refund ot the specific taxes paid to the n ationa l gover nm e nt, not the specific taxes paid to the local government." And in t h e more recent case of Comm issioner of Internal Revenue v.

Rio Tuba Nickel Mining Corporation and Court of Tax Appeals , G.R .

Nos . 8358384, Sept e mbe r 30, 1991 (202 SCRA 137), Th e Supre me Co urt Third Division held : "(t) o our mind, the proviso in Section 5 standi ng aloqe is enoug h basis for the grant of ref und. xxx.

In fact, th e entire proviso ot Sect i o n 5 does not even make a ny referenc e to Section 4 whi c h empowers muni cipalities a nd cities to impose the additiona l tax ·on oils s o ld or distributed wit hin t heir territoria l juri s ui ctio n. What

DECISION -

C.T.A. Case No. 3582 - 8 - is clear therein is that the Revenue Commissioner shall refund 25% of the specific tax whenever any 0 i 1 s mentioned above are used by miners or forest concessionaires in their operations and the procedure for refund is complied with." Finding for petitioner, the only thing left for the Court's determination is the amount of specific taxes to be refunded by respondettt in favor of petitioner Curuan Timber Corporation.

As indicated earlier, Petitioner claimed that it is entitled to the 25% partial refund of specific taxes paid tram jts purchase ot various n~fjned and manufactured mineral oils, motor fuel oils, diesel 0 i 1 and lubricating oils tram November 1980 to September 1982 in the total amount of P355,436.40. On the other hand respondent insisted, assuming arguendo, that the privilege of partial refund of specific tax still subsists, petitioner's claim for refund of said taxes paid from February 8, 1981 lias already prescribed, the petition for review having been filed only on February 8, 1983.

Further, the claim for partial refund on specific tax paid after September 1982 should likewise be denied as the same is not subject to

DECISION -

C.T.A. Case No. 3582 Sept ibarton for administrative refund nor is it the subject matter of the judicial action.

In this connection, we are adopting our ruling in the case of Aras-Asan Timber Co., Ine. v. Commissioner of fiterial Reveuie, CTA Case No.. 3524, December 17, 1993, where we followed Section 135 of the Tax Code eaten as applicable in the computation of the prescriptive period to recover excess payment of the tax, to wit:

"The Tax Code provides for the judicial remedy of tiling a claim tor retund within a period of two (2) years trom the date of payment of the tax pursuant to the provision of Section 230 (formerly Section 292).

Section 135 of the Tax Code insotar as pertinent provides ‘that specitic taxes on locally manufactured petroleum products levied under Section 153, 155 and 156 of this title, except lubricating oil and grease, shall paid within -titteen (15) days from the date of removal thereof from the place of production.’

Lt is therefore evident that the manutacturer ot petroleum products has up to L5 days trom the date ot its removal within which to pay the specitic taxes on locally manutactured petroleum products. As an exception, manufacturers ot lubricating oil and grease have to pay the specific tax collected trom the purchases on the date of its removal form the place of production.”

The court atter examining the invoices offered by petitioner as evidence, arrived at the following computations on the retundable 25% taxes paid on Diesel and Regular Gasoline, trom February 24, 198! to September

FID -F

DECISION -

C.T.A. Case No. 3582 - 10 - 30, 1985 and oils and lubricant from February 8,.

September 30, 1982, as follows:

PURCHASES OF HAROFACTURED OTLS

POR THE MONTH OF JANUARY, 1981 (Exhibit "J")

QUANTITY IN LITERS

Invoice Date Oil and Regular Extra No. Shipped Bxh. Diese! Lubricants Gasoline Gasoline Kerosene 32062 01-26-81 = J-27 4,000 2,000 32103 «01-29-81 = J~30 4,000 ; 4,000

32116 01-30-81 = J-31 400

321i] 01-30-81 9 5-92 4,000 2,000 42067 01-26-81 = J-85 2,000 32124 01-30-81 = J-46 4,000 600 TOTadL 17,000 9,000

PURCHASES OF MANUFACTURED OILS

FOR THE MONTH OF FRBRUARY, 1981 (Exhibit °K")

QUANTITY I LITERS

Invoice Date Oil and Regular Extra No. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene ee ee ed 42230 02-07-81 0 K-1 2,000 400 32252 02-09-81 = -R-3 2,000 6,000 92271 02-10-81 = K-4 6,000 32328 02-13-81 K-53 2,000 «6,000 42329 02-13-81 K-6 6,000 32352 02-16-81 = K-7 6,000 42362 Q2-17-81 = k-8 2,000 6,000 32441 02-21-81 K-9 4,000 4,000 77851 02-25-81 K-10 2,000 6,000 42287 02-11-81 9-11 96 32325 02-13-81 = K-12 2,600 400 32355 02-16-81 = K-13 1,260 32358 02-16-81 = K-14 2,000 630 400

42384 02-19-81 K-15 840

77877 02-27-81 = K-16 2,000 210 400 32488 02-24-81 = K-17 1,000 3,000 2,000 q22 -(O 1981 to

DECISION -

C.T.A. Case No. 3582 - ll -

QUANTITY IW LITERS

Invoice Date Oil and Regular Extra No. Shipped = Bxh. Diesel Lubricants Gasoline Gasoline Kerosene 32487 02-24-81 + =K-18 1,260

32422 02-20-81 K-19 420

42429 02-20-81 K-20 2,000 42478 02-23-81 = K-21 6,000 42492 02-24-81 = K-22 2,000 420 717861 02-26-81 K-23 6,000 42278 02-10-81 K-24 4,000 & 000 32284 O2-11-81 = K-25 1,000 2,000 3,000 32273 02-10-81 K-26 2,000 630 400 32189 02-04-81 K-29 2,000 32166 02-03-81 K-30 4,000 4,000

32219 02-06-81 = K-33 400

42248 02-09-81 K-34 4,000 2,000

42294 02-11-81 9 K-35 420 400

32299 02-12-81 K-36 1,470 32314 02-12-81 K-38 § 000 2,000 42351 02-16-81 &-39 4,000 2,000

32367 02-17-81 K-40 400

32383 02-19-81 = K-41 1,260 32417 02-20-81 = K-42 6,000 42432 02-21-81 = K-43 1,000 40

32462 02-23-81 = K-44 400

42479 02-23-81 = K-45 4,000 2,000

77864 02-26-81 K-46 200

17874 02-27-81 = K-47 1,470 200

77866 02-27-81 K-48 § 000

roTaL 91,600 10,426 51,000 10,000 3,000

PURCHASES OF HAWUPACTORED OILS

FOR THE MONTH OF MARCH, 1981 (Bxhibit "L" AND "b-1")

QUANTITY LNW LITERS

Invoice Date Oil and Regular Extra Wo. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene OO OS Oe ee OS SEEN ee Bene ee ee eee wee Ree Bee SSS HES eB eee EE ESSERE RES m T1974 03-07-81 = L-2 4,000 2,000 78016 03-09-81 9 L-3 4,000 2,000 79046 03-12-81 = L-4 1,260 78051 03-12-81 = b-5 6,000 78126 03-16-81 = L-6 § 000 2,000 78163 03-19-81 L-7 1,050 400 g22-H

DECISION -

C.T.A. Case No. 3582 =. 12 -

QUANTITY (8 LITERS

Invoice Date - Oil and Regular Extra No. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene 78246 03-23-81 = L-9 4,000 2,000 78216 03-21-81 =L-10 1,260 78226 03-22-81 = L-1l 4,000 2,000 11203 03-31-8) = L-12 1,050 78275 03-25-81 = L-13 1,680 18299 03-26-81 = L-14 4,000 2,000 11204 03-31-81 9 b-15 420 T7911 03-03-81 = L-17 1,050 17930 03-04-81 1-18 2,000 6,000 78045 03-12-61 =L-i9 2,000 6,000 78099 03-14-81 = 1-20 1,050

78110 03-16-81 = L-21 940

78131 03-17-81 = L-22 § 000 4,000 78151 03-19-81 = L-23 4,000 § 000 198217 03-21-81 = -L-24 1,050 78243 03-23-81 = £-25 4,000 4,000 78256 03-26-81 1-26 136

11205 03-31-81 = L-27 40

11206 03-31-81 1-28 420 771966 03-06-81 1-29 1,000 4,000 2,000 78030 03-10-81 = L-30 1,000 3,000 2,000 78213 03-21-68] = L-3l 3,600 1,000 2,000 70253 03-24-81 = 1-32 5,000 18317 03-28-81 = «1-93 6,000 70162 03-19-81 = L-34 2,000 210 400 ~ 78422 03-16-81 = 8-35 3,000 78013 03-09-81 = 1-36 3,000 630 400 17943 03-05-81 = b-37 4,000 400 78055 03-12-81 4-38 4,000 1,050 600 78249 03-23-81 = L-39 2,000 400 18294 03-26-81 1-40 2,000 488 600 19022 03-10-81 = L-41 1,600 40 17951 03-05-81 = £-42 400 17954 03-05-81 = 1-43 6,000

78012 03-09-81 = L-44 210 400

716039 Q3-14-81 0 L-45 210 400

78096 03-14-81 = 1-46 210 400 78137), 03-17-81 L-47 200 18272 03-25-81 1-48 400

11207 G3-31-81 = 1-49 400

17913 03-03-81 =E-5! 4 ,000 2,000 17973 03-06-81 = L-52 1,260 rorTraAad 85,000 16,414 49,800 10,000 4 000 | | 922 - 1s

DECISION -

C.T.A.

PURCHASES OF MANUFACTURED OILS

FOR THE KONTH OF APRIL, 1981 (Exhibit ° Invoice No.

Case No.

4") Date Shipped Exh.

3582 -~ 13 -

QUANTITY IN LITER

Oil and Regular Diese! Lubricants Gasoline Gasoline § Extra Kerosene 2 SOS ON ew ee OB eee ee wen Ree een Re Oe ee eee BEE eee Ree Bete tease Seamer ee eeseseseeTe 11449 11358 11359 11366 11426 11446 11447 11450 14477 11517 11539 11540 11543 11584 11578 11225 11265 11246 1125) 11252 11257 11266 11289 11296 11302 11303 11324 41330 11336 11340 11356 11513 11448 11438 11384 11339 04-22-81 04-13-81 04-13-81 04-13-81 04-20-81 04-22-81 04-22-81 04-22-81 04-24-81 04-27-81 04-28-81 04-28-81 04-28-81 04-30-81 04-30-81 04-01-81 06-04-81 04-02-81 04-03-81 04-03-81 04-03-81 04-04-81 04-06-81 04-08-81 04-08-81 04-09-81 04-10-81 04-10-81 04-11-81 04-11-81 04-11-81 04-25-81 04-22-81 04-21-81 04-15-81 04-11-81 fora me OE Se oe Se Eee CCE t oN DNS ww COOMA we OOM OW Fw wr — & &,000 6,000 4,000 6,000 4,000 1,000 4,000 2,000 2,600 4,000 4,000 2,000 3,000 4,000 2,000 4,000 2,000 3,000 2,000 2,000 840 1,050 1,470 40 20 1,050 420 630 1,260 210 1,260 8,900 2,000 400 2,000 400 2,000 400 2,000 600 4,000 2,000 2,000 400 2,000 400 400 2,000 4,000 400 6,000 4,000 3,600 400 40,800 722-9 2,000 4,000 2,000 1,000 1,000

DECISION -

C.T.A. Case No. 3582

PURCHASES OF MANUPACTORED OLLS

FOR THE WONTH OF MAY, 1981 (Bxrhibit "N")

QUANTITY IN LITERS

Invoice Date Oil and Regular Bxtra No. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene 11615 05-03-81 Wel 6,000 11622 05-06-81 +2 2,000 630 400 11631 05-04-81 H-3 4,000 2,000 11646 05-05-81 W-4 3,000 1,000 2,000 11659 05-07-81 H-5 8,000 11691 05-08-81 H-6 1,260 11696 05-08-81 + 840 11698 05-08-81 +8 400 11702 05-09-81 H-9 4,000 2,000 11721 05-11-81 WH = 2,000 420 200 11759 5-13-81 W134, 000 2,000

11776 05-14-81 H+ 14 40

11778 = 05-15-81 W-15 60 400

11786 05-15-81 W-16 = 3,000 420 600

11787 05-15-81 WH 840

11789 05-15-81 W184, 000 2,000 11832 05-18-81 #19 = 2,000 4,000 11839 05-19-81 W-20- 2,000 40 400 11842 5-19-81 Wat «1,000 40 11848 05-20-81 H-22 1,260

11880 05-22-81 W-23 400

11888 = 05-23-81 W-26 = 2,000 840 11906 = 05-25-81 W-25*4,000 2,000 11908 05-25-81 W-26 1,050 11925 05-26-81 W272, 600 210 400

11942 05-27-81 W-28 400

11949 05-28-81 +29 = «8,000

15251 05-28-81 H-30 630

15257 05-28-81 32 6,000 15273 05-30-81 W-33— 4,000 2,000 11863 5-21-81 N34 = 8,000 11788 05-15-81 +35 2,000 4,000 11649 05-05-81 H-36 = 2,000 4,000 | 11722 05-11-81. W372, 000 4,000 11752 05-13-81 W388, 000 11072 05-22-81 392,000 4,000 rors 87,600 8,580 40,600 4,000 += 2,000 | | | |

DECISION -

c.T.A. Case No. 3582

PURCHASES OF MAWUPACTURED OILS

POR THE MONTH OF JUNE, 1981 (exhibit "0")

QUANTITY IW LETTERS

Invoice Date ~ Oil and Regular Extra No, Shipped Brh. Diesel Lubricants Gasoline Gasoline 15296 06-01-81 0-3 1,000 100 15306 06-01-81 0-2 2,000 15316 06-02-81 0-3 420 15330 06-02-81 0-4 3,000 2,000 15348 06-03-81 90-5 278 400 45357 06-04-81 0-6 6,000 15361 06-04-81 0-7 8,000 15381 06-05-81 0-8 4,000 2,000 15385 06-05-81 0-9 4,000 2,000 15398 06-06-81 0-10 8,000 15408 06-06-81 0-11 2,000 400 15413 06-08-81 0-22 1,260 15447 06-09-81 = 0-13 2,000 4,000 15448 06-09-81 0-14 4,000 2,000 15452 06-10-81 90-15 400 15467 O6-11-81 = 0-16 4,000 840 600 15479 06-11-81 0-17 1,260 .

15500 06-15-81 0-18 4,000 2,000 15501 06-15-81 0-19 840 15511 06-17-81 0-20 2,000 4,000 15513 06-17-81 0-21 1,000 2,000 15518 06-17-61 = 0-22 6,000 45533 06-18-81 9 0-23 400 15578 06-22-81 0-24 6,000 15583 06-22-61 0-25 420 600 15596 06-23-81 0-26 1,000 40 15604 06-25-81 0-27 2,000 4,000 15606 06-24-81 0-28 20 400 15616 06-25-81 0-29 4,000 2,000 15634 06-26-81 0-3) 3,000 15644 06-27-81 0-32 6,000 15658 06-27-81 =0-33 840 15665 06-29-81 0-34 210 400 15677 06-29-81 0-35 i 2,000 15686 06-30-61 0-36 , _— 4,000 TO gYTAal 89,000 6,528 35,600

922 - BB

Kerosene 1,000 4,000 _ > iJ = |

DECISION -

C.T.A. Case No. 3582

PURCHASES OF MAWUPACTURED OILS

POR THE MONTH OF JULY, 1981 (Bxhibit "P")

QUANTITY IW LITERS

Invoice Date Oil and Regular Extra No. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene fe ee Oe ORR OEE ee ER OES ERE ERT E SS EEE SS SENSES EE MBER EES EEN ETS 15691 07-01-81 P-1 6,000

15755 07-04-81 © P-2 420

15748 07-06-81 P-3 6,000 15747 07-06-81 P-4 8,000 19767 07-06-81 P-5 2,000 48 15779 07-07-81 P-6 2,000 4,000 15783 07-07-81 = P-7 3,000 1,000 2,000 37557 07-08-81 P-9 2,000 210 600 37576 07-09-81 P-10 1,050 47580 07-10-81 = P-1l 6,000

37583 07-10-81 © P-12 630

15703 07-01-81 © P-13 1,260 15705 07-01-81 P-14 6,000

15732 07-03-81 = P-15 400

15759 07-06-81 P-16 6,000 60

31554 07-08-81 = P17 400

47589 07-10-81 P-18 4,000 2,000 37587 07-10-81 P-19 1,260

37612 O7-11-81 — P-20 200

37639 O7-14-81 — P-21 20 400

37654 = O7-15-81 = P-22 4,000 2,000 47671 07-16-81 © P-23 1,050

37695 07-18-81 P-24 80 400

47755 07-21-81 = P-25 6,000 37761 07-21-81 P-26 4,000 2,000 37807 07-24-81 P-27 1,260

37821 07-25-81 P-28 | 400

37837 07-27-81 P-29 4,000 2,000 37588 07-10-81 P-30 2,000 4,000 37625 07-13-81 = P-31 2,000 420 400

31627 07-13-81 = P-32 146

37630 07-13-81 P-33 4,000 2,000 37680 07-16-81 = P-34 1,050 37652 07-15-81 © P-35 2,000 4 000 37687 07-17-81 P+36 2,000 630 400 ELS 07-20-81 = P-37 1,260 37768 01-22-81 P-38 4,000 § 000 47791 07-23-81 P-39 2,000 400 922-10

DECISION -

C.T.A. Case No. 3582, =< 27 -

QUANTITY FY LITERS

Invoice Date Oil and Regular Extra No. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene

37822 07-25-81 P-40 420

37864 07-27-81 = -P-41 2,200 20 400 37874 07-29-81 = P42 2,000 4,000 TOTAL 88,200 11,284 37,400 1,000 2,000

PORCHASBS OF MANUFACTURED OILS '

FOR THE MONTH OF AUGUST, 1981 (Exhibit "Q")

QUANTITY IW LITERS

Invoice Date Oil and Regular Extra No. Shipped xh. Diesel Lubricants Gasoline Gasoline Kerosene 46816 08-18-81 Q-l 4,000 2,000 46835 08-19-81 = Q-2 1,470 46969 08-21-81 = Q-3 4,000 2,000 51409 08-27-81 Q-4 1,470 51412 08-27-81 = Q-5 4,000 2,000 46785 08-15-81 Q-7 4 ,000 2,000 37901 08-01-81 Q-8 4,000 2,000 37984 08-05-81 Q-9 1,050 37991 08-05-81 Q-10 2,000 2,000 46671 08-07-81 Q-tl 2,000

51432 08-28-81 = Q-13 40 400

46836 08-19-81 = Q-14 80

46794 08-18-81 = q-15 250

46678 08-07-81 Q-16 400

47931 08-03-81 = Q-17 40 400

51410 08-27-81 Q-18 1,000 40 46797 08-15-81 © Q-19 1,000 40 37902 08-01-81 Q-20 6,000 37908 08-01-81 = Q-21 4,000 1,000 2,000 37941 08-03-81 Q-22 6,000 6774 08-14-81 = Q-23 3,000 4,000 46877 08-22-81 © Q-24 6,000

51442 08-29-81 = Q-25 128

37914 08-01-81 Q-26 2,000 630 400 46689 08-08-81 © Q-27 1,000 420 200 46724 08-11-81 Q-28 1,400 46819 08-16-81 © Q-29 2,000 420 400

46827 08-18-81 Q-30 20

46967 08-21-81 = Q-31 2,000 210 400 921-1 DECISION - ;

C.T.A. Case No. 3582 ~ 18 -

QUANTITY © LITERS

Invoice Date Oil and Regular Extra No. Shipped = Bxh. Diesel Lubricants Gasoline Gasoline Kerosene OO OOO ewe Ow RESO OS ER REESE HSE EE SOS ESSE SOE Re EES eSeeEenneeanNeaEseeee 51378 08-24-81 9-32 2,000 210 400

46771 © 08-13-81 Q-33 100

46781 08-14-81 Q-34 60

46795 08-15-81 -35 600 37990 08-05-81 Q-37 2,000 46657 08-06-81 Q-38 1,680 46670 08-07-81 0-39 = 2,000 3,000 46706 08-08-81 Q-40 = 2,000 5,000 46759 08-13-81 Q-4l 4,000 2,000 46822 08-18-81 Q-42 = 2,000 4,000 46821 08-18-81 -43 840 46057 = 08-20-81 Q-44 = 3,000 4,000 51392 08-25-81 Q-45 = «3,000 4,000 51423 08-28-81 Q-46 1,050 51666 = 08-31-81 47 4,000 2,000 rOTAS 80,400 10,248 41,600 1,000 5,000

PURCHASES OF MANUFACTURED OILS

POR THE MONTH OF SEPTEMBER, 1981] (Bxhibit “R")

QUANTITY EW LITERS

Invoice Date Oil and Regular Extra Wo. Shipped = Exh. Diesel Lubricants Gasoline Gasoline Kerosene 51496 09-02-81 = R-2 6,000

51527 09-03-81 = -R-3 420

51575 09-05-81 = R-5 4,000 2,000

51599 09-07-81 R-6 420

51637 09-10-81 = R-7 2,000 4,000 51646 09-11-81 = -R-8 1,680 51765 09-16-81 = R-9 4,000 2,000 51785 09-23-81 = R-10 1,260 51786 09-23-81 = R-11 2,000 4,000

51842 09-28-81 = R-12 630

51849 09-28-81 = R-13 4,000 2,000

51680 09-14-81 = R-14 20

51845 09-26-81 = R-15 6,000 51765 09-22-81 R-16 6,000 51766 09-22-81 = R-17 2,000 3,000 1,000 51620 09-09-81 = R-18 6,000 51543 09-04-81 = R-19 2,000 1,000 © 3,000 q22-

DECISION -

C.T.A. Case Invoice No.

e Date Shipped No.

$ Extra Gasoline Kerosene OO Se OE ESR SEO SSS ES OHS SSHS SESH SSSSHES ESS SS SSR S SS ESONESSSSEEawEaDuee 51469 51196 51799 51151 51731 51730 51635 51472 51816 51792 51700 51784 51774 51748 51683 51673 51619 51584 51541 51533 09-01-81 09-24-81 69-24-81 09-21-81 09-18-81 09-18-81 09-10-81 09-01-81 09-25-81 09-24-81 09-16-81 09-23-81 09-22-81 09-21-81 09-15-81 09-14-81] 09-09-81 09-07-81 09-04-81 09-03-81 R-20 R-21 R-22 R-23 R-24 R-25 R-26 R-2] R-28 R-29 R-30 R-31 R-22 R-33 R-34 R-35 R-36 R-37 R-38 R-39 TOTAL

PURCHASES OF MAWUPACTURED OILS

POR THE MONTH OF OCTOBER, 1981 (Exhibit "$*) Invoice Wo.

Date Shipped Exh.

§ Extra Gasoline Kerosene OER OO OOHRS OSE SETH ESTOS SHS SSH SUSSSSHSSESSSSSSHSAHTST SUS SNS Home mae 51888 51904 51905 51900 51918 51922 51927 51930 51967 51982 51992 51995 10-01-81 10-01-81 10-01-81 10-02-81 10-02-81 10-03-81 10-03-81 10-03-81 10-05-81 10-06-81 10-06-81 10-08-8!

yy Oo 3582

QUANTITY IN LITER

Oil and Regular Diese! Lubricants Gasoline 6,000 2,200 630 200 24 40 2,200 60 420 400 2,000 400 2,000 630 400 2,000 4,000 1,000 40 400 400 1,260 4,000 2,000 1,260 4,000 2,000 4,000 2,000 400 1,260 4,000 2,000 69,400 10,054 37,600

QUANTITY IN LITER

Oil and Regular Diesel Lubricants Gasoline 4,000 400 220 § 000 2,000 2,000 4,000 2,000 210 400 400 1,050 4,000 2,000 4,000 2,000 1,000 40 2,000 210 400 922 -]9

DECISION —

C.T.A. Case No. 3582 - 20 —

QUANTITY IW LITERS

Invoice Date Oil and Requiar Extra No. Shipped Exh. Diesel tubricants Gasoline Gasoline Kerosene 59159 10-08-81 $-13 1,250 §9169 10-09-81 $-14 1,250 59174 10-09-81 S-15 4,000 2,000 §9179 10-10-81 $-16 6,000

59200 10-13-81 S-17 210 400

59218 10-14-81 5-18 210 §9242 10-16-81 $19 2,000 4,000 §9252 10-17-81 $-20 2,000 420 59253 10-17-81 $-21 20 59279 10-19-81 $-22 400 §9285 10-19-81 $-23 4,000 2,000 59292 10-20-81 $-24 1,250 §9301 10-20-81 $-25 4,000 2,000 §9303 10-20-81 $-26 200 §9304 10-21-81 © $-27 6,000 §9341 10-23-81 $-28 2,200 400 $9345 10-23-81 $-29 120 §9347 10-23-81 $-30 4,000 2,000 59353 10-23-81 $-31 2,000 4,000 §9380 10-26-81 $-32 3,000 3,000 59400 10-27-81 © $-33 1,050

59401 40-27-81 S-34 840

59402 10-27-81 $-35 420 59404 10-27-81 $-36 2,000 4,000 59407 10-27-81 $-37 1,000 420 59429 10-29-81 $-38 5,000 59431 10-29-81 $-39 2,000 a 4,000 TOTAL 63,600 8,770 37,020 3,000 = 11, 000 | | | | |

PURCHASES OF WANUFACTURED OILS

FOR THE MONTH OF NOVEMBER, 1981 (Exhibit "T")

QUANTITY IN LITERS

Invoice Date Oil and Regular Extra No. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene

59507 11-04-81 =T-1 60 400

§9524 11-05-81 J-2

59534 11-05-81 1-3 4,000 2,000 §9573 11-09-81 1-4 400 T-5 §9619 11-12-81 250 400 922 -#

DECISION -

C.T.A. Case No. 3582 - 21 -

QUANTITY IW LITERS

Invoice Date Ho. Shipped Bxh. Diesel Oil and Regular Extra Lubricants Gasoline Gasoline Kerosene Se eee eens ee eee eR eee ew ee eS we ee eB OE Re SOE OES e Be SSS w SEH eee Eee Bean assess see seenes 59647 11-14-81 = 1-6 4,000 59680 11-18-8) = f-7 59717 1i-19-81 9 1-8 4,000 59725 11-20-81 f-9 59746 11-21-81 +10 93469 {1-25-81 9 Tell 4,000

93479 41-25-81 -T-12

93509 11-28-81 0 f-13

59501 14-03-81 T-15

59499 11-03-81 = 1-16 2,000 59509 11-04-81 T-17 2,200 59537 =. 18-06-81 = T-18 §,000 59531 11-06-81 = 1-19 59588 11-10-81 = T-20 2,000 59643 1i-14-81 = f-2l 93496 11-27-81 1-22 § 000 93495 Li-27-81 0 1-23 93493 11-27-81 T-24 2,000

93453 11-23-81 0 P25 200

93452 1-23-81 = T-26

59762 U-21-81 0 -T-27 4,000 59716 {1-20-81 = 1-28 2,000 59673 L1-17-81 1-29 1,000 59668 11-16-81 = T-30 2,200 59656 11-15-81 0 f-31 4,000 TOTAL 45,600

PURCHASES OF MARUPACTURED OILS

FOR THE HOUTH OF DBCEHBER, 1981 (Exhibit "D") 2,000 60 200 2,000 1,260 200 2,000 200 200 96 4,000 630 400 2,000 1,260 4,000 420 2,000 840 400 210 200 840 2,000 4,000 2,000 200 __ 2,000 6,166 31,200 2,000

QUANTITY IN LITERS

Invoice Date No, Shipped = Bxh. Diesel Oil and Regalar Extra Lubricants Gasoline Gasoline Kerosene SOO Oe OO ROO EES ENS EOE ERE SEES O MESES ET DEMS SEaENOS Sea see ees 93576 12-03-81 = 0-1 93577 = 12-03-81 = «U-2 4,000 93596 12-06-81 = 0-3 93616 12-05-81 9 U-4 1,000 93619 12-05-81 0-5 200 93620 12-05-81 0-6 4,000 0-7 93664 12-08-81 1,260 2,000 200 2,000 24 2,000 80 200 3,000

DECISION -

C.T.A. Case Invoice Yo.

No.

Date Shipped Exh, 3582 Diesel Kerosene 93666 93673 93674 93675 93676 93714 93725 9372] 93736 93749 93750 94751 93762 93777 93773 93781 93790 93792 93793 93798 93930 93933 93843 93844 93849 93855 93857 93873 93918 93920 12-08-81 12-09-81 12-09-81 12-09-81 12-09-81 12-12-81 12-12-81 12-12-81 12-14-81 12-14-81 12-16-81 12-14-81 12-15-81 12-16-81 12-16-81 12-16-8) 12-11-81 12-17-81 12-17-81 12-18-84 12-19-81 12-19-81 12-21-81 12-21-81 12-21-81 12-22-81 12-22-81 12-23-81 12-28-81 12-28-81 ro?rTrad Seeeaguceeoeceac t epee ee eee ee

PURCHASES OF MANUFACTURED OLS

FOR THE MONTH OF JANUARY, 1982 (Exhibit "¥") Invoice fo.

Date Shipped Exh.

Diesel Kerosene O00 8 we OES OOOO OE EOS EOE OE SOE EEN ESOS OS OEw SERS Sens aTEATeSeee 93966 93978 01-04-82 01-04-82 _ 22 =

QUANTITY IV LITERS

Oil and Regular Extra Lubricants Gasoline Gasoline 2,000 2,000 1,470 40 210 200 630 210 2,000 200 420 200 2,000 4,000 60 420 420 2,000 210 2,000 4,000 1,050 2,730 4,000 2,000 2,000 60 200 ; 200 210 2,000 40 200 ___ 200 9,544 35,800 2,000_

QUANTITY IW LITERS

Oil and Regular Extra Lubricants Gasoline Gasoline 2,000 654 400

922 -YY

DECISION -

C.T.A. Case No. 3582 -~ 23 -

QUANTITY IW LITERS

Invoice Date Oil and Regular Extra Wo. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene ee ww ww OO OOS OER ESAS E SSO SEUSS STH ESSE ESSER AS aeUN Hse EmBO aa 93997 01-05-82 V-3 1,470 94000. 01-05-82 = V-4 210 200 94016 01-06-82 = V-5 2,000 4,000 94044 01-08-82 ¥-6 4,000 2,000 94050 01-08-82 V-7 1,000 40 94051 01-08-82 vV-8 94065 01-09-82 V-9 1,000 2,000 4,000 94078 01-11-82 ¥-10 2,000 210 400 94089 Ol-11-82) Vil 2,000 4,000 94099 01-12-82 ¥-12 420

94106 Q1-12-82 -V-13 80 200

941k Ol-13-82 0 V-14 4,000 2,000

94118 01-13-82 -W-15

94134 01-14-82 ¥-16 400 210 94136 Q1-14-82) 0 V-17 1,470 94141 Q1-14-82 9-18 4,000 2,000 94143 01-15-82 V-19 1,470 94171 01-18-82 ¥-20 4,000 2,000 94179 01-18-82 = ¥-21 200 94184 01-18-82 ¥-22 2,000 420 400 94188 01-18-82 9 -¥-23 2,000 4,000 94196 01-19-82 ¥-24 2,000 4,000 94199 01-19-82 = ¥-25 400 94211 01-20-82 ¥-26

94231 G1-21-82 = ¥-27 200

94232 Ol-21-82 ¥-28 4,000 2,000 94242 01-22-82 ¥-29 2,000 210 200 94259 01-23-82 = -¥-30 1,260 94267 01-25-82 -¥-31 60 600 94286 01-25-82 = -¥-32 6,000 94287 01-25-82 -V-33 4,000 2,000

94291 01-26-82 = V-34 200 420

94292 01-26-82 ¥-35 94302 01-26-82 ¥-36 2,520 94310 01-27-82 9 -V-37 2,000 2,000 94311 - O1-27-82 ¥-38 6,000 2,000 94327 O1-29-82 ¥-39 6,000 2,000 94328 01-29-82 ¥-40 2,000 2,000

94331 01-29-82 = V-41 200

94351 01-30-82 ¥-42 2,000 400 94356 01-30-82 = ¥-43 8,000 94357 01-30-82 = V-44 1,000 ToTrat 74,000 11,124 47,400 2,000 3,000

DECISION -

C.T.A.

PURCHASES OF MANUFACTURED OILS

Case No.

3582 FOR THE HOWTH OP PEBRUARY, 1982 (Bxhibit "W") Invoice Wo.

Date Shipped Exh.

- 24 -

QUANTITY IFW LITERS

Diesel Oil and Lubricants Regular Extra Gasoline Gasoline Kerosene SOO Oe oe Ow OH ow OSE REE Oe Bee See OES OES ee wes EEE SSE HEC aR SERB eE SNS CENA aseemne ee 94380 94301 94368 94387 94388 94407 Ohba 944i 94432 94479 94491 94478 944g 94496 94497 94499 94536 94534 94537 94566 94593 94588 94506 95003 95004 95015 95035 95036 95048 95049 95091 95087 95111 95119 95108 95125 95109 95128 02-01-82 02-01-82 02-02-82 02-02-82 02-02-82 02-03-82 02-04-82 02-05-82 02-05-82 02-08-82 02-08-82 02-08-82 02-08-82 02-09-82 2-09-82 02-09-82 02-11-82 02-11-82 02-11-82 02-13-82 02-15-82 02-15-82 02-15-82 02-16-82 02-16-82 02-16-82 02-17-82 02-17-82 02-18-82 02-18-82 02-20-82 02-20-82 02-22-82 02-22-82 02-22-82 02-22-82 02-22-82 02-23-62 i 6,000 2,000 200 200 2,000 200 6,000 1,000 1,000 2,000 200 6,000 2,000 2,000 200 600 2,000 4,000 200 1,000 1,000 6,000 2,000 400 2,000 4,000 1,000 4,000 1,470 630 §40 40 840 1,680 20 420 1,680 630 100 20 630 40 40 2,000 2,000 400 200 2,000 2,000 2,000 200 2,000 200 2,000 200 200 8,000 200 2,000 2,000 ~ 200 400 2,000 2,009 400 922-34 3,000

DECISION -

C.T.A. Case Invoice No.

Date Shipped No.

- 25 -

QUANTITY [TW LITERS

Regular Extra Gasoline Gasoline Kerosene eee ewe eR eee EERE EEE ERE REESE DES RUT EEE SS eae a SSeS ER eema aaa 95156 95158 95168 02-25-82 02-25-82 02-26-82 W-39 W-40 W#-41 ro?rTrad 3582 Oil and Diesel Lubricants 1,680 1,680 400 60,000 12,480

PURCHASES OF HAWUPACTURED OILS

FOR THE MONTH OF MARCH, 1982 (Brhibit "X") Invoice Yo.

Date Shipped Exh,

QUANTITY [LY LETTERS

Diesel Oil and Lubricants Regular Extra Gasoline Gasoline 3,000 Kerosene 95211 95215 95210 95225 95240 95260 95265 95259 95278 95279 95311 95312 95310 95326 95347 95368 95362 95363 95361 95371 95396 95394 95448 95455 95454 95458 95571.

95515 95510 03-01-82 03-01-82 03-01-82 03-02-82 03-03-82 03-04-82 03-04-82 03-04-82 03-04-82 03-04-82 03-06-82 03-06-82 03-06-82 03-08-82 03-09-82 03-10-82 03-10-82 03-10-82 03-10-82 03-11-82 03-12-82 03-12-82 03-15-82 03-16-82 03-16-82 03-16-82 03-16-82 03-18-82 03-18782 SE re ee ee oe OE oe oe ne ne ee ee | 1 he BS HS BORE BO BM BO BD RS me ee ee ee ee ee ee eee OO es wes OF Ew eH SOO OS OU we OO SS 4 000 &,000 2,000 1,000 400 4,000 4,000 2,000 §,000 400 6,000 1,600 4,000 4,000 200 2,000 6,000 2,000 6,000 6,000 200 1,000 630 80 1,470 210 630 1,260 230 464 40 1,470 210 2,000 200 2,000 400 2,000 3,000 6,000 200 2,000 2,000 400 2,000 200 400 4,000 200 4,000 400 200 200 8,000 922-

DECISION -

C.T.A. Case Invoice Wo.

Date Shipped No. 3582

QUANTITY TW LITERS

Oil and Lubricants Regular Extra Gasoline Gasoline Kerosene ewe ce ewe en eee tees Oe eee ee Bee e em Eee ew Oe TES Se SH eee ees ee wees BeBe secs semessaneeseM 95511 95538 95524 95566 95567 95587 95588 95582 95619 95625 95642 95626 95662 95675 95688 95687 95717 95726 95730 95721 95729 95739 03-18-82 03-19-82 03-19-82 03-19-82 03-20-82 03-22-82 03-22-82 03-22-82 03-23-82 03-23-82 03-24-82 03-24-82 03-25-82 03-26-82 03-27-82 03-27-82 03-29-82 03-30-82 03-30-82 03-30-82 03-30-82 03-31-82 Exh, Diesel 1-30 4,000 1-31 1,000 4-32

X-33 & 600

1-34 4,000 1-35 1-16 1-37 I-38 1-39 4,000 1-40 200 I-41 1-42 2,600 1-43 1,000 1-64 &,000 ¥-45 4 000 1-46 200 X-4] 1-48 1-49 1-50 8,000

I-51 000

roTrad 102,800

PURCHASES OF MAWUPACTORED OILS

POR THE HOWTH OF APRIL, 1982 (Bxhibit "Y") Invoice Wo.

Date Shipped QUuA Exh. Diesel 20 1,260 2,310 250 210 250 40 1,260 Oil and Lubricants 4,000 200 2,000 2,000 200 2,000 6,000 2,000 2,000 200 2,000 400 2,000 61,800 3,000 NTrIry CN LITERS Regular Extra Gasoline Gasoline Kerosene 0 Oe OE EO OOO 8 BO OOO ee SESS EE Ewe ESOS SSS HERE TOS ET SSK T SM MOSS EERE 95746 20515 20527 20560 20593 20594 20608 20606 20629 20631 04-01-82 04-01-82 04-01-82 04-03-82 04-05-82 04-05-82 04-06-82 04-06-82 04-06-82 04-06-82 ¥-2 4,000 1-3 800 ¥-4§ 1-5 200 Y-6 4,000

Y-7 4 000

Y-8 2,000 ¥-9 Y-10 Y-11 12,000 420 210 420 210 400 200 2,000 2,000 400 922.-2@

DECISION -

C.T.A. Case No. 3582 - 27 - Q U A N T I T Y I N LITERS Invoice Date 0 il and Regular Extra No.

Shipped Exh.

Diesel Lubricants Gaso I ine Gasoline Kerosene ------------------------------------------------------------------------------------ 20635 04-07-82 Y-12 200 20637 04-07-82 Y-13 1, 260 20638 04-07-82 Y-14 840 20650 04-07-82 Y-15 210 20706 04-12-82 Y-16 1,000 40 20707 04-12-82 Y-17 8,000 4,000 20718 04-12-82 Y-18 200 200 207 28 04-13-0Z Y-19 2,000 420 400 20763 04-14-82 Y-20 1,680 20765 04-14-82 Y-21 1,050 20786 04-15-82 Y-24 12,000 20795 04-16-82 Y-25 370 200 20809 04-17-82 Y-26 12,000 20815 04-17-82 Y-27 2,000 4 20 400 20860 04-20-82 Y-28 1,000 40 20864 04-20-82 Y-29 200 20873 04-20-82 Y-30 2,000 4,000 20874 04-20-82 Y-31 2,000 4,000 20880 04-21-82 Y-32 840 20882 04-21-82 Y-33 200 20886 04-21-82 Y-34 200 20893 04-21-82 Y-35 6,000 20911 04-22-82 Y-36 60 20930 04-23-82 Y-37 200 200 20934 04-24-82 Y-38 1, 050 20935 04-23-82 Y-39 1, 260 20941 04-23-82 Y-40 800 210 200 20947 04-24-82 Y-41 6,000 20968 04-24-82 Y-42 1,050 20979 04-26-82 Y-43 200 20985 04-26-82 Y-44 600 40 20991 04-26-82 Y-45 1,000 21006 04-27-82 Y-46 200 21010 04-27-82 Y-47 6,000 21025 04-28-82 Y-48 8,000 4,000 21027 04-28-82 Y-49 800 400 21051 04-30-82 Y-50 200 21052 04-30-82 Y-51 6,000 21053 04-30-82 Y-52 8,000 21055 04-30-82 Y-53 4,000 21056 04-30-82 Y-54 840 21057 04-30-82 Y-55 I, 260 21059 04-30-82 Y-56 200 200 r 0 r A L 97,000 14,260 4~ 3,000

DECISION -

Gase No.

C.T.A.

PURCHASES OF MANUFACTURED OLLS

POR THE HOWTH OP MAY, 1982 (Exhibit * Invoice Wo.

ie) Date Shipped 3582

QUANTITY [LN LITERS

Oil and Lubrican 28 - Regular ts Gasoline Extra Gasoline Kerosene Oe ww Oo OO OOS EEO ESE SESE ONT E SH SNORE OM STS SA SHAS wae 21116 21118 21123 21128 21127 21139 21142 21164 21178 23184 21193 21203 21204 21209 21227 21234 21241 21242 21244 diy 25227 25229 25237 25250 25267 25276 252179 25286 25287 27204 25291 253th 25320 27208 27216 27221 27224 27233 27257 27210 05-03-82 05-03-82 05-03-82 05-04-82 05-04-82 05-04-82 05-04-82 05-06-82 05-07-82 05-08-82 05-08-82 05-08-82 05-08-82 05-08-82 05-10-82 05-11-82 05-11-82 05-11-82 05-11-82 05-14-82 05-14-82 05-14-82 05-15-82 05-15-82 05-18-82 05-18-82 05-18-82 05-18-82 05-18-82 05-19-82 05-19-82 05-19-82 05-20-82 05-22-82 05-22-82 05-22-82 05-22-82 05-24-82 05-25-82 05-25-82 SS te ce ES SEE CT SS ae Se See: BS fo 6,000 200 §,000 2,600 6,000 8,000 400 600 1,000 6,000 400 400 2,000 4,000 9,000 400 40 234 940 1,260 480 1,470 840 630 136 420 40 630 420 200 2,000 200 200 4,000 200 200 4,000 200 200 4,000 200° 200 200 200 400 8,000 400 § 000 200 3,000 Gor - 2 1,600

DECISION -

C.T.A. Case No. 3582 _ 29 -

QUANTITY TW LITERS

Invoice Date No. Shipped Exh. Diesel 27211 05-25-82 2-40 6,000 27287 05-26-82 2-41 500 27301 05-26-82 2-42 2,000 27306 05-26-82 9 2-43 27316 05-27-82 2-44 27321 05-27-82 2-45 27322 05-27-82 2-46 27327 05-27-82 = 2-47 6,000 27347 05-28-82 2-48 4,000 27356 05-29-82 2-49 6,000 27358 05-29-82 2-50 400 27375 05-31-82 2-51 TOTAL 115,200

PURCHASES OF HANUPACTURED OILS

FOR THE KONTH OF JONE, 1982 (Exhibit "AA") QuA Invoice Date No. Shipped Exh. Diesel

27399 06-01-82 = AA-1 400

27393 06-01-82 © AA-2 8,000

27419 06-02-82 = AA-3 200

27426 06-02-82 AA-4 1,000 27416 06-02-82 = AA-5 6,000

27434 06-03-82 AA-6 200

27445 06-03-82 AA-7

27913 06-05-82 AA-~8 6,000

27927 06-08-82 = AA-9 400

27942 06-08-82 AA-10 400

27954 06-09-82 = AA-11 6,000

27952 06-09-82 = AA-12

27951 06-09-82 AA-14

27971 06-10-82 = AA-15 8,000

27962 06-10-82 AA-16 400

27978 06-11-82 AA-1? 2,000 27992 06-12-82 AA-18 6,000

28004 06-14-82 AA-19 400

28017 06-14-82 AA-20 8,000 28010° 06-14-82 AA-21 6,000 Oil and Regular Extra Lubricants Gasoline Gasoline 210 840 1,470 10, 460 WITITyY Oil and 500 200 200 §,000 38,200 3,000

IW LITERS

Regular Extra Lubricants Gasoline Gasoline Sete wee ewe tee eee eh SORE we EOE RESON ROSH OES OSES BOK TONES eM awe Seasons stenessae 210 420 250 1,260 1,050 420 4,000 200 400 200 4,000 500 200 & 000 9227 rer ae | Kerosene Kerosene

DECISION -

C.T.A. Gase No. 3582 ~ 30 -

QUANTITY IW LITERS

Invoice Date Oil and Regular Extra Yo. Shipped = Exh. Diese! Lubricants Gasoline Gasoline Kerosene © ee em ewer wwe week cow ee sere semen e eee tee Ree Besse ees eee eee eee sense ESE See esease sn ewseseee 28036 06-16-82 AA-22 6,000

28035 = 06-16-82 AA~23 400

28062 06-17-82 AA-23-a = 200 200 28087 06-19-82 AA~24 1,890 28095 06-19-82 AA-25 «8,000 4,000 28088 06-19-82 AA-26 1,050 28093 = 06-19-82 AA-27 6,000 28091 06-19-82 AA-28 = 2,000 210 400

28108 06-21-82 AA-29 200 40

28102 06-21-82 AA~30 200 200

20109 06-21-82 AA-31— 6,000

28103 © 06-21-82 AA~32 400

28120 06-22-82 AA~33. «8,000 4,000

28135 06-23-82 AA-34 200

28125 06-23-82 AA~35 400 20

28153 06-25-82 AA-36 (6,000

28170 06-26-82 AA-37 200 200

28190 06-28-82 AA-38 400 290 200

28198 06-28-82 AA-39— 4,000 8,000

28195 06-28-82 AA-40 400

28204 06-29-82 AA~41 1,260

28125 06-29-82 AA~42 40

28210 06-29-82 AA-49 «(6,000 28217 06-30-82 AA-44 8,000 4,000 20219 06-30-82 AA-45 2,000 6A 400 ro TAL 124,200 9,294 35,200

PURCHASES OF WANUPACTURED OILS

FOR THE MONTH OF JULY, 1982 (Exhibit "BB*)

QUANTITY TW LITERS

Invoice Date Oil and Regular Extra No. Shipped Exh. Diese! Lubricants Gasoline Gasoline Kerosene

28240 07-01-82 BB-1 400 200

28243 07-01-82 © BB-2 3,000 28271 07-02-82 BB-3 §,000 4,000

28279 07-03-82 BB-4 400 20

28280 07-03-82 BB-5 200

20281 07-03-82 BB-6 420

28297 07-05-82 BB-7 2,000 200 Gli -je

DECISION -

C.T.A. Case No. 3582

QUANTITY TW LITERS

Invoice Date Oil and Regular Extra Ho. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene

28298 07-05-82 BB-8 200

28301 07-05-82 BB-9 8,000 &,000

28316 07-06-82 BB-10 400

28324 07-07-82 = BB-11 400

28325 07-07-82 BB-12 1,470 28326 07-07-82 = BB-13 1,680 28361 07-09-82 BB-14 4,000 8,000

28385 07-10-82 = BB-15 400 60

28386 07-10-82 BB-16 200 200

28414 07-13-82 = BB-17 8,000 4,000

28419 07-13-82 = BB-18 840

28420 07-13-82 BB-19 420

28426 = 07-13-82 = BB-20 200 200

28434 07-13-82 BB-21 400

28463 07-15-82 BB-22 200 200

28469 07-16-82 BB-23 2,000 630 400

28470 07-16-82 BB-24 40

28483 07-16-82 Ba-25 200 200

28500 07-17-82 = BB-26 400

28512 07-19-82 = BB-27 8,000 4,000 28517 07-20-82 88-28 400 270 200

28529 07-20-82 BB-29 400

28538 07-21-82 BB-30 § 000 &,000 28547 07-22-82 =BB-31 3,000 210 600

28558 07-23-82 BB-32 800 20

28577 07-24-82 = BB-33 ~ 200

26601 07-26-82 BB-34 1,260 28602 07-26-82 = BR-35 1,680

28607 07-26-82 BB-36 200

28609 07-26-82 BB-37 8,000 4,000 28631 , 07-29-82 BB-38 200

23751 07-29-82 BB-39 840

23753 07-29-82 = BB-40 800

23754 07-29-82 = BB-41 4,000 8,000

23776 07-31-82 = BB-42 200 210 200

23778 «= 07-31-82 BB-43— 8, 000 4,000 YowrTaAlL 76,800 10,070 48,000 3,000 | |

G22- 2/

DECISION -

Case No.

C.T.A.

PURCHASES OF MANUFACTURED OILS

POR THE MONTH OF AUGUST, 1982 (Exhibit ° Invoice No.

cc") Date Shipped 3582

QUANTITY T¥ LITERS

Diesel Oil and Lubricants Regular Gasoline Extra Gasoline Kerosene OO Ne OO OS ENO OEE OES OSH ESO SHOES NEB ee ee seen eH eee eee asuESeEe Sea ees 23792 23793 23825 24828 23840 23841 23850 23871 23890 23891 23905 23918 29921 23928 23925 23929 23947 23951 2396] 23986 23980 23993 24001 26014 24020 24046 24078 24090 24118 24116 24118 24152 24162 26171 24169 24197 26196 24202 08-01-82 08-01-82 08-04-82 08-04-82 08-05-82 08-05-82 08-06-82 08-07-82 08-09-82 08-09-82 08-10-82 08-10-82 08-11-82 08-11-82 08-11-82 08-11-82 08-12-82 08-13-82 08-14-82 09-16-82 08-16-82 08-17-82 08-17-82 08-19-82 08-19-82 08-20-82 08-23-82 08-24-82 08-26-82 08-26-82 08-26-82 08-28-82 08-28-82 08-30-82 08-30-82 08-31-82 08-31-82 08-31-82 ¢C-1 CC-2 C¢-3 C0~4 C0-6 GC-7 cc-8 ¢C-9 CC-10 CO-11 CC-12 CC-13 CC-14 CO-15 CC-16 ¢¢-17 CC-18 C6-19 CC-26 CC-21 CO-22 6-23 CC-24 60-25 CC-26 CC-27 CC-28 6-29 CC-30 ¢C-31 60-32 ¢C-33 0-35 6-36 ¢C-37 ¢C-38 C¢-39 Co-40 rorad 3,000 4,000 600 200 4,000 400 8,000 1,000 8,000 2,000 200 600 4,000 2,000 1,000 800 200 800 200 630 210 20 1,260 1,260 420 210 210 1,680 840 24 40 40 60 400 8,060 200 600 4,000 4,000 400 8,000 200 400 200 200 200 600 4,000 4,000 45,400

GIL -24%

DECISION -

Case No.

C.T.A.

PURCHASES OF MANUFACTURED OLLS

3582 POR THE KOWTH OP SEPTEMBER, 1982 (Exhibit "DD") Invoice Ho.

Date Shipped

QUANTITY TV LITERS

Oil and Lubricants Regular Extra Gasoline Gasoline Kerosene Sr Oe OR OOOO TEMS OO EES OSS SERS EERE SHS SS SSRR STUHR SSSHMR EER RSENS ET OEM TASS 24213 24215 24230 24233 24242 24270 24260 24283 24294 24301 24308 24309 24318 24363 24364 24365 24366 24367 24384 26309 24395 24398 26419 24420 26428 24453 454 24462 26472 24474 24485 24493 24499 24526 26530 24549 24576 26577 09-01-82 09-01-82 09-02-82 09-02-82 09-03-82 09-04-82 09-04-82 09-06-82 09-07-82 09-07-82 09-08-82 09-08-82 09-09-82 09-13-82 09-13-82 09-13-82 09-13-82 09-13-82 09-13-82 09-14-82 09-14-82 09-14-92 09-16-82 09-16-82 09-17-82 09-18-82 09-18-82 09-18-82 09-20-82 09-20-82 09-21-82 09-21-82 09-21-82 09-23-82 09-23-82 09-24-82 09-27-82 09-27-82 DD-2 DD-3 DD-4 DD-5 DD-6 DD-7 DD-9 DD-10 pD-11 DD-12 DD-13 DD-14 Dd-15 DD-16 Do-17 DD-18 DD-19 DD-20 )-21 DD-22 DD-23 DD-24 DD-25 DD-26 DD-27 DD-28 DD-29 BD-30 00-31 DD-32 DD-33 DD-34 DD-35 DD-36 D)-37 DD-38 DD-39 bD-40 2,000 9,000 200 800 8,000 400 2,000 800 200 §, 000 1,000 8,000 200 2,000 800 200 2,000 4,000 §,000 200 800 2,000 8,000 200 4Q 60 678 100 1,050 1,680 630 210 250 40 630 840 210 1,050 840 210 840 210 420 270 200 400 4,000 200 4,000 600 200 4,000 4,000 200 400 200 8,000 4,000 4,000

G22 - 3

DECISION -

C.T.A. Case No. 3582 - 34 -

QUANTITY TH LITERS

Invoice Date Oil and Regular Extra No. Shipped Exh. Diese! Lubricants Gasoline Gasoline Kerosene 24578 09-27-82 = DD-41 1,680 24591 09-28-82 DD-42 8,000 4,000 24622 09-30-82 DD-43 2,000

24624 09-30-82 DD-446 200

TOTAL 78,200 11,938 38, 400

RECAP OF MANUPACTORED OILS PURCHASES:

QUANTITY TW LITERS

Oil and Regular Extra MONTH Diesel! Lubricants Gasoline Gasoline Kerosene January 1981 17,000 9,000 February 1981 91,600 10,426 51,000 10,000 3,000 March 1981 85,000 16,414 9,800 10,000 4,000 April 1981 76, 600 §,900 40,800 8,000 2,000 May 1981 87,600 8,580 40,600 4,000 2,000 June 1981 89,000 6,528 35,600 4,000 July 1981 48, 200 11,284 37,400 1,000 2,000 August 1981 80, 400 10,248 41,600 1,000 §,000 September 1981 69,400 10,054 47,600 3,000 4,000 October 1981 63,600 8,770 37,020 3,000 11,000 November 1981 45,600 6, 166 31,200 2,000 3,000 December 1981 61,200 9,544 35,800 2,000 3,000 January 1982 74,000 11,124 47,400 2,000 3,000 Febraary 1982 60,000 12,480 40,800 2,000 3,000 March 1982 102,800 12,254 61,800 3,000 Apcil 1982 97,000 14,260 43,400 3,000 May 1982 115,200 10,460 38,200 3,000 1,000 June 1982 124,200 9,294 35,200 July 1982 76,800 10,070 48,000 3,000 August 1982 59,800 12,024 35,400 September 1982 79,200 11,938 38, 400 ToTAL 1,643,200 211,458 826,020 54,000 56,000

922 -9F

DECISION -

C.T.A. Case No. 3582

COMPUTATION OF 25% SPEGIFIG TAX REFUND

UNDER R.A. 1435 Hanufactured Oil Diesel Lubricating Oils Regular Gasoline Extra Gasoline Kerosene - 35 - Quantity 1,385 HT' 211,458 L 826 ,020 L 51,, 000 L 56,000 L Total specific taxes paid Multiply by specific tax refund rate Total specifc tax to be refunded Specific Tax Rate P1.00/KT 0.07/L 0.08/L 0.08/L 0.025/L '(1,643,200 X 0.8429) + 1,000 = 1,385.0533 haunt p 1,385.00 14,802.06 66,081.60 4,320.00 1,400.00 P87 ,988.66 t 25% P21,997.17 Original Claim for Refund Nove mber 1980 to September 1982 Case filed with C.T.A.

February 8, 1983 Counting for the 2-yeai period should start: 1.

In case of lubri cants - February 8, 1981 2.

Other than lubri cants - February 24, 1981 Thus pur c ha ses of lubricat ing oils from November 1980 " to February 7, 1981 and purchases of manufactured oils other than lubricants from November 1980 to January 23, 1981 have already prescr ibed.

(E xhs. "H-1" to "H-47", "I-1" to "J-26", "J-28", "J -29 ", "J-33", "J-l,S", "K-1", "K-28", "K-3 1" and "K-33 ". Petitioner originally c laim e d for refund of the specific tax on manufactured oils from November 1980 to September 1982.

However, in counting the prescri ptiv e period, the date of filing with the court should be controlling. The Reso luti on of the Supreme Court dated March 25, 1992 in the Rio Tuba Case (SUPRA) stated that t~e c laim for refund of specific taxes should be comput ed o n the

DECISION -

C.T.A. Case No . 3582 - 3 6 - basis of the amounts dee med paid under Section 1 and 2 of R.A. No. 14:15, without interest. "SECTION 1.

Section one hundred and forty two of the Nation a l Internal Revenue Code, as amended, i s furth er amended to read as folloHs:

"SEC. 142.

Specific Tax on manufa ctured oils and other fuel.- On refined and manufact u red mineral oils and motor f u els, t here _shall be co ll ected the following taxes : ( a) XXX XXX XXX (b) Lubricating oi l s, pe r liter of vo lum e capacity, seven ce n tavos; ( c ) Nap ll tha, gaso line, and all other simi l ar products of distill atio n, per liter uf vo lum e capacity, e i g ht cent avos ; and (d) XXX X. XX XXX "SEC. 2.

tive ot the amended, is folloHs:

Sectio n one hundrerl a nd forty- Nationa l l11ter 11al Rev e nue Code, as furt h er a me nded to whereas as SEC.

Spec it- i c Tax on fuel oil.- On fu e l com mercially known as dies e l oi l, and o n al l s imilar tuel having mo re or less th e JJiesel 0 i 1.' tu e l generating poHer, t here s h a ll oi l s, same be co ll ected, p er metric ton, one peso. With respect to the a mounl refundab l e on purchase s of diesel and Hunker fu e l oi l s, both parties agreed and arrived at a lormula in co n vert ing li ters ot die se l to met ric tons.

The base for compu ting the a mount

DECISION -

C.T.A. Case No. 3582 - 37 - refundable for specif i c taxes paid o n di ese l s ho uld be what is prescribed in Sectio o 2 of R.A.

No. 1435.

The formula to co nv ert li ters to metric tons ot dies e l fuel as agreed upon by the p arties is : No . lit ers x spec ifi c gravity Hetric Ton 1,000 It was further agreed that the spe c ifi c gravity of diesel is 0.84 29 .

Thus, the total number ot liters ot diesel subject to ref und is 1,643,200 eq u ivalent to 1, 385 metric tons comput ed as fol l ows : 1,643, 200 X 0.8429 1,000 1,286 metric tou ot diese l After having co n verted the liters ot diesel to me tri c tons the Court can now co mpu te the a mount to whi ch pet itioner is e n tit l ed to be refunded o n t h e spec ific taxes paid on the use ot lubricating oi l s , regu lar gasoline, extra gasoli n e a nd kerosene pu rc h ased for the period February 24, 1981 to Septe mber 30, 1982.

Pet itioner is therefore e ntitl ed to be ref unded in the a mount of P21,997.17 compu ted as follows:

DECISION -

C.T.A. Case No. 3582

COMPUTATION OP 251 SPECIPIC TAX REPUND

ONDER R.A . 1435 Manufactured Oil Diesel Lubricating Oils Regular Gasoline Extra Gasoline Kerosene - 38 - Quantity 1,395 KT' 211,458 L 826,020 L 54,000 L 56,000 L Total specific taxes paid Multiply by specific tax refund rate Total specific tax to be refunded Specific Tax Rate Pl.OO/HT 0.07/L 0.08/L 0.09/L 0.025/L '(1,643,200 X 0.8429) + 1,000 = 1,385.0533 hount p 1,385.00 14,802.06 66,081.60 4,320.00 1,400.00 P87 ,988.66 t 251 P21,997.17 Regarding the 20% interest per a nn u m being c l ai med by petitioner, the ru l e is that no interest on refund of tax can b e awarded unless a utho r ized by the law or the c ollection of the tax was at t e nd e d b y ar bitrariness (Coll ector v.

Prieto, 11 2 phil 907;

Commissioner v.

Astureas Sugar Ce ntral , 2 SCRA 1140;

Commissioner of Inte r nal Revenue v.

Americ a n Rubber Co.,

18 SCRA

842;

Atlas Fertilizer Corporation v. Commissioner ot Internal Revenue, 100 SCRA 556;

Shell Philippines, Inc. , v.

Central Bank of the Phil ippines, 162 SCRA 288 .) An action is no t ar bitrary whe n exercised honest ly and upo n due consideration whe r e there is a room t or two o pinion s , howev er it may be b e l ieved that an erro n eo us co n c lusion was r each e d.

(F.B. Hore no, Philippines l aw Di ctionary l 3rd e dit io nj p.

6Y, citing .Impe r ial De velopment

DECISION -

C.T.A. Case No. 3582 - 39 - Corpora t: ion v.

Aftover , 08473-hP.

August 23, 1979) Arbitrariness presupposes excusable or obstinate, disregard of leg al provision' (Victoria's Milling Co.

Inc., v.

Commissioner ot Internal Revenue, et. al., 19 SCRA Lt 30 ) none of the exceptio n s are present in the instant case.

Respondent's decision denying Petitioner's claim for refund was based ott an honest interpretation of law.

Petitioner is not entitled to the payment of interest.

MOREOVER, the Supreme Court held in the Rio Tuba case that no interest shall be c ha rge d in computing the 25% refund of specific taxes paid.

(See Supreme Court In I hf• snmt' m:tnnt•t· (l<'l i I itliH't· 's p.-ayt•t· I ot· ('osl s of suit cannot be granted. It is an elementary r ule that the government shall not be liable for cost of suits unless otherwise provided by law. (S ectio n 1, Rule 142. Revised Rules of Court;

Collector of Internal Revenue v.

Convention of the Philippine Baptist churches and the Court of Tax Appeals, 2 SCRA 10.)

WHEREFORE, the respondent:

Commissioner of Internal Revenue is hereby ordered to REFUND to Petitioner, CURUAN TIMBER CORPORATION the sum o:t P21,997.17, without interest, equiva l ent to 25% partial refund of specific

DECISION -

C.T.A. Gase No. 3582 - 40 - taxes paid on its purchases ol Ui esel fuel, 0 i 1 ' and lubri cants, Regular gasoline, ex tra gaso lin e a nd kero se n e pursuant to t h e provision ot Sect inn 5 pt J:< e public Act No. 1435 in relation to Sectio n 142(b) and ( c ) of the NIRC and Section 145 as pres cr ibed under Sectio n 1, 2 of H.A. No. 14 35 .

SO OlWEREU.

WE GONCIJR:

('~(Q .. Q~..._ ERNES'l'O U. ACOSTA Presiuing Juc e GRIJHA Judge !!AM~~.~~~;?

Asso cia te Judge

DECISION -

C.T.A. Case No. 3582 - 41 - CERTIFICATION I h ereby certify that thP. decision was reached after due cons ultation among the me mbers of the Court of Tax Appeals in a c cordance 1vit h Section 13, Article VIll of the Constitution.

~~Q,~ ERNESTO D. ACOSTA Presiding Judge Court of Tax Appeals