American Express International, et al. vs. Comm I SS I Oner of I Nterna~ E S:~~~ =~~: P R O~~~G 2t 2d19 97 ' y:Ry<' X - - - - - - - - - - - - - - - - - - - - - - - - - - - X \

DECISION

Case at ·bar refers to a claim for refund of .·value added tax <VAT) input taxes paid on domestic purchases of taxable .goods and services amounting t<o P2,351,304.81 covering the period March 1, 1993 to December 31, 1993. Petitioner Is a Phi I ipplne branch of American Express International, Inc.

<AMEX>, a corporation duly organized and existing under the laws of the State of Delaware, U.S.A., with office address at the Ground Floor, ACE Bui ldlng, corner Rada VI I lage, Makatl City.

Its function is primarily to faci I itate collection of AMEX receivables from card members ., situated In the Phi I ipplnes and payment to service establishments in the Philippines.

It Is registered as a Value Added Tax entity and was issued VAT Registration Certificate No. 088445 (Exh. "A- 1"; p. 59, CTA rec.).· For the period from March 1, 1993 to December 31, 1993, petitioner real lzed revenues in the amount of 1J7~ .• '.'

DECISION -

C. T. A. CASE NO .. 5209 - 2 - P50,325,150.14 which It claimed to be zero-rated as they were paid for in foreign currency inwardly remitted to the Phi I ipplnes and accounted for in accordance with Central Bank rules and regulations. For the same period, petitioner paid VAT input taxes on Its domestic purchases of taxable goods and services amounting to P2,351,304.81, alleged to be attributable to Its zero-rated revenue of P50,325,150.14.

As the said VAT input taxes are duly supported by VAT-registered sales Invoices and/or official receipts issued by petitioner's suppliers in accordance with Section 108(a) and 238 of the Tax Code, and moreover, have not been used to pay any VAT output tax on, January 31, 1995 petitioner ~ filed a written claim for refund with the SIR's VAT Division In the amount of P2,351,304.81. The claim, not having been acted upon by respondent, was lodged with this Court on March 2, 1995. ., Respondent filed her Answer on May 11, 1995 alleging the following special and afiirmative defenses (pp. 22- 23, CTA reo.), to wit: "8.

Petitioner's claim for· refund of VAT input taxes . is pending administrative investigation;

9.

In an action the burden of proof is establIsh his right to to do so is fatal to the for tax refund/credit upon the taxpayer to the refund and fa i I ure action for tax credit;

·:,, .. .

... f" are:

- 3 - 10.

It Is incumbent upon the petitioner to show that It has compl led with the provisions of Section 106 in relation to Section 230 of the Tax Code; 11.

Wei 1-settled is the rule that claim for refund Is construed strictly against claimant since It partakes of the nature of an exemption from taxation (Resins, Inc.

vs.

Auditor General, 255 SCRA 754)." The Issues .that are to be considered In this case 1.

Whether or not services performed by petitioner •re subject to zero-rate VAT; and 2.

Whether or not petitioner is entitled to a refund of its VAT input taxes paid on its domestic purchases of goods and services from March 1, 1993 to December 31, 1993 as they are alleged to be directly attributable to Its zero-rated revenues. As regards the first Issue, there is no doubt, that the services performed by petitioner are subject to zero- rate VAT.

This has been confirmed by no less t~an the Deputy Commissioner of respondent, Eufracio D.

Santos, when he issued to petitioner VAT Rul lng No. 080-89 dated Apr II 3, 1989 <Exh.

"B", Pet.;

p.

60, CTA rec. ) , pertinent portion of which states: "x x x In reply, please be informed that, as a VAT registered entity whose service is paid for In acceptable foreign currency· which Is remitted inwardly to the Phi I ippines and accounted for In accordance with the rules and 16?5 - 4 - regulations of the Central Bank of Phi I lpplnes, your service income automatlcal ly zero-rated effective January 1988 [Section 102(a)(2) of the Tax Code amended].

For this, there is no need to an appl icatlon for zero-rate." the is 1 ' as f i I e When a certified true copy of the above-quoted ru J.i ng was forma I I y offered as Exhibit "B" for petitioner, respondent in her Comment (p. 108, CTA rec.)

offered no objection as to Its existence but objected as to the veracity of Its contents. The Court cannot understand the logic behind the sweeping objection of respondent's counsel as to the veracity of the contents of the ruling of Mr. Eufraclo D.

Santos, Deputy Commissioner of the Bureau of Internal Revenue.

At the time of the issuance of the ruling on Aprl I 3, 1989, Mr. Santos was no ordinary employee in respondent's office.

He was then one of the ranking officials of the Bureau of Internal Revenue, and as far as this Court Is concerned, whatever rul lng he i&Sues in his official capacity should be considered credible or in conformity with the truth and should be accorded respect and due consideration not only by the taxpayers, but first and foremost by Its own employees and that includes respondent's counsel in this .case.

Wei 1-settled is the rule that findings and conclusions of government officials warrant the presumption of regularity and 1 I·!L' ,j !' )

- 5 - correctness In the absence of proof to the contrary <La Campana Food Products, Inc. vs. The Court of Appeals, 221 SCRA 770).

The objection of respondent's counsel relative to the veracity of the contents of the ruling <Exhibit "B" \.

~of petitioner) was not supported by any proof showing Its Incorrectness or untruthfulness.

The Court, therefore, brushes aside said objection. With regard to the second issue, the Court, after ascertaining that petitioner's claim for refund was seasonably fl led within the reglementary period of two years pursuant to Section 106(b) of the Tax Code and that the services performed by it was paid for in acceptable foreign currency which was inwardly remitted to the Phi I lpplnes In accordance with the rules and regulations of the Bangko Sentral ng Pi I iplnas, grants only the sum of P1,738,436.84 representing input taxes for the period ., March 1 to December 31, 1993, computed as follows: A11ount Per Less A11ount Period Covered CPA Cert.

Unallowable* Refundable March to May 1993 p 364,211.30 p 81,171.90 p 283,039.40 June to August 1993 1,044,242.41 181,980.49 862,261.92 Septe11ber to November 1993 467,824.72 10,173.50 457,651.22 Decnber 1993 1361833.69 11349.39 1351484.30 TOTAL . P210131112.12 P274 1675.28 P1 1738,436.84 * See ANNEX 'A' for detailed co1putatlon of unal lorable input taxes. 16 '?I~)

- 6 - A more detailed computation of the unallowable Input •. ·-· taxes is attached hereto as Annex "A" and forms an- integral part of this decision.

t. WHEREFORE, finding the Instant petIt I on part+y- meritorious, the Court grants only the amount of P 1 , 738, 436. 84 and hereby ORDERS. respondent to, REFUND,.--t.he·., ..... ,.. same amount in favor of petItIoner as .1 nput taxes,.fo~~t,the...c.,.,, period March 1 to December 31-, 1993.

PHILIPPINE BRANCH

Vs.

COMMISSIONER OF INTERNAL REVENUE

ANNEX "A"

Detailed Computation of Unallowable Input Taxes March 1993 to December 1993 Disallowed Input Tax for Narch to May 1993:

Invoice/0.R.

Supplier Number Date Exh. Input Tax Remarks AFM Printing Inc. 362 «= 02-26-93 G P 10,309.09 Date not within the period covered AN Integrals 1087 03-15-93 = G-1 3,994.35 Mo VAT No. imprinted in the invoice Ayala Land, Inc. 29128 =05-05-93 = G-3 7.27 Rental not subject to VAT Ayala Land, Inc. 26890 05-26-93 &-4 18.18 - do - Ayala Land, Inc. 28093 04-19-93 6-5 1,350.00 - do - Delbros 0110109 05-31-93 6-19 13.64 Overstatement of input tax claimed Delbros 0106466 05-22-93 . 6-20 16.36 - do - Delbros 0104184 04-12-93 6-23 2.73 - do - Delbros 0104894 04-24-93 6-25 13.64 - do - Delbros 0104407 04-24-93 6-26 2.73 - do - . Delbros . 0106333 05-15-93 6-27 36.36 - do - ‘ Delbros 0106179 05-15-93 6-29 11.82 - do - DHL 000280 04-10-93 “6-31 0.15 -do- ; Dillshe Trading Co. 42085 01-18-93 6-36 2,686.36 Date not within the period covered Dillshe Trading Co. 42084 01-18-93 6-37 644.55 - do - “ Emmaflor Drug §0706 03-17-93 6-39 10.77 Violation of invoicing requirement under Sec. 238 of NIRC (sold to cash) Eamaflor Drug 63945 04-13-93 6-40 27.13 - do - Eamaflor Orug 63585 04-26-93 6-41 9.33 - do - Eamaflor Drug §5465 03-24-93 6-42 30.37 - do - Emmaflor Drug §3000 03-16-93 6-42 37.47 = do - Eamaflor Drug §9536 03-09-93 6-43 16.00 - do - Equitable Technology 114 02-18-93 96-44 24,948.00 Date not within the period covered Fair Center 152493 03-08-93 6-45 12.25 Violation of invoicing requirement under Sec. 238 of NIRC (sold to cash) Fair Center 155738 03-31-93 6-46 9.48 - do - Fair Center 19404 05-14-93 6-47 23.27 - do - » Fair Center $213 04-05-93 6-48 8.75 - do - Farmacia Arsenia 88418 03-25-93 6-49 7.20) - do - Farmacia Peralta 4112 03-08-93 6-50 29.19 - do - Farmacia Peralta , 84320 1039-11-93 9 6-51 8.15 - do - Farmacia Peralta 85252 04-12-93 6-52 10.22 - do - Farmacia Peralta 84761 03-23-93 G-52 3.61 - do - Farmacia San Lorenzo 191282 04-01-93 6-53 3.86 - do - Farmacia San Lorenzo 190483 03-18-93 6-54 0.99 - do - Farmacia San Lorenzo 190865 03-25-93 6-55 7.73 - do - International Drugs 19690 03-02-93 6-67 13.71 Sold to Gerry Abellas . International Drugs 20156 03-13-93 6-67 10.02 - do - J.P. Uy 34705 01-13-93 6-73 622.73 Date not within the period covered 6-86 12.19 Violation of invoicing requirement La Botica 005883 03-07-93 under Sec. 238 of NIRC (sold to cash) ‘La Botica --Lopry's ' Lopry's Orug Drug Nakati Medical Manor Drug Store Wary Johnston Hosp.

McGeorge Food Ind.

Nerced Drug: ;

Nerced Orug House Wercury Mercury Mercury Nercury Mercury . Mercury Drug Drug Orug Drug Drug Drug Wercury Drug Netcury Wercury Mercury Kercury ~~ Wercury “Mercury Wercury Mercury Wercury Nercury Mercury Mercury Nercury Nercury.

Nercury Mercury Wercury Mercury Mercury Wercury Nercury Mercury | Wercury Mercury Mercury Kercury Nercury Mercury Mercury Wercury Kercury Mercury Mercury Mercury Kercury Mercury Nercury Nercury Kercury Mercury Drug Drug Drug Qrug Drug Drug Drug Drug Drug Drug Drug Drug Drug Drug Drug Drug Drug Drug Drug Drug Drug Drug Orug Orug Drug Drug Drug Drug Orug Drug Drug Drug Drug Drug Drug Drug Drug Drug Drug Drug Corp.

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006543 6366 61287 4051 374884 67996 667103 $0332 155445 163301 27791 694626 56053 651170 30176 653206 33869 725213 §1140 125877 $1251 955723 $3791 881462 188806.

929313 §63500 869099 189977 864699 462852 960386 464073 966479 424172 871639 424203 763776 455299 Taq 455745 758053 219131 763482 407698 795766 463923 799078 455781 828826 464340 859257 549722 102685 550096 102121 03-30-93 03-17-93 03-07-93 03-01-93 03-22-93 03-16-93 05-04-93 04-09-93 04-09-93 05-06-93 05-02-93 05-09-93 04-12-93 03-04-93 03-16-93 04-16-93 04-15-93 04-27-93 03-02-93 05-01-93 © 03-02-93 03-07-93 03-27-93 03-04-93 03-26-93 03-07-93 03-27-93 03-02-93 05-18-93 03-11-93 03-21-93 04-14-93 04-25-93 04-13-93 03-10-93 03-30-93 03-10-93 03-26-93 03-09-93 03-14-93 05-02-93 04-06-93 05-18-93 03-24-93 05-06-93 03-12-93 04-25-93 05-13-93 03-08-93 04-04-93 04-12-97 03-10-93 04-06-93 05-01-93 04-17-93 05-07-93 6-87 6-96 6-97 6-98 6-99 6-100 6-107 6-108 6-109 6-130 6-133 6-115 6-133 G-116 G-131 @-117 6-134 @-117 G-134 G-118 G-134 6-118 6-135 6-119 6-135.

6-119 6-135 6-120 6-135 6-120 6-136 6-121 6-136 6-121 6-136 6-122 6-122 @-137 6-123 6-137 6-123 6-137 G-124 G-137 6-124 6~138 6-125 6-138 6-125 6-138 6-126 6-138 6-126 6-139 G-127 3.86 5.66 2.75 6.46 4.67 17.27 40.91 8.70 17.49 8.51 21.45 3.11 22.15 17.45 56.51 12.03 23.21 §.04 §.45 8.94 §.05 15.43 25.30 18.89 7.40 3.88 17.16 16.18 15.25 20.07 15.23 20.64 14.82 45.00 8.51 20.86 8.00 27.93 4.79 13.53 6.11 8.92 7.00 10.61 20.32 10.33 14.82 15.04 §.72 19.85 18.52 40.38 16.46 10.64 19.44 17.26 do do do do do do do do do do do do do do do do do do do do do do do do do do do - do do do do do do do do do do do do do do do do do do do do do do do do do do do do do oo Wercury ovWercury Mercury v Mercury.

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§62726 71431 .§62727 79182 407841 100292 215143 £14845 252953 114965 237083 129721 392568 170407 238654 188850 240769 28169 241457 7895 250168 17647 405942 114994 253199 652085 348436 §99388 339430 872019 269925 929488 285290 965724 329817 973693 310011 797666 7§1416 628960 758722 859498 629566 837387 694221 §68023 710744 71487 710867 66092 715995 §62742 721426 67460 721700 7784 03-04-93 04-18-93 03-06-93 03-17-93 05-07-93 03-17-93 03-17-93 04-04-93 04-20-93 04-06-93 04-08-93 03-28-93 04-29-93 04-10-93 04-21-93 04-28-93 03-08-93 05-13-93 03-15-93 03-21-93 03-19-93 04-11-93 04-20-93 04-08-93 05-25-93 04-03-93 03-10-93 03-01-93 03-03-93 04-02-93 03-08-93 03-03-93 03-22-93 03-07-93 04-10-93 04-29-93 04-28-93 04-20-93 05-05-93 05-02-93 04-29-93 03-02-93 05-17-93 03-05-93 04-29-93 05-10-93 04-22-93 04-20-93 04-25-93 03-20-93 03-11-93.

03-05-93 03-06-93 04-26-93 03-01-93 03-19-93 6-139 6-127 6-139 6-128 6-139 6-128 6-140 6-129 6-140 6-129 6-140 6-130 6-140 6-130 6-141 6-131 6-141 6-131 6-141 6-132 6-141 6-132 G-142 6-133 6-142 §-117 6-142 6-118 G-142 6-119 6-143 6-120 6-143 6-121 6-143 6-122 6-143 6-123 6-123 6-115 6-124 6-125 G-115 6-126 6-116 6-127 6-110 6-128 6-110 6-129 6-110 6-130 6-140 6-131 6-111 6-132 6.32 3.68 2.35 34.70 46.64 13.09 6.62 36.58 31.62 7.40 17.26 22.11 8.09 2.75 18.50 18.98 22.75 61.71 2.30 50.19 67.92 10.83 23.81 19.50 11.39 62.18 10.81 32.03 §.25 6.13 47.86 4.78 4.66 28.21 10.46 33.36 25.15 19.81 62.57 33.46 30.16 29.89 13.47 7.18 9.86 13.15 §.32 9.46 11.58 15.78 1.83 5.42 9.86 3.35 8.66 do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do do Mercury Drug Corp. 722483 03-20-93 G-111 3.27 - do - Mercury Drug Corp. 25345. 03-06-93 6-133 26.62 - do - a Nercury Orug Corp. 694676 05-11-93 6-111 2.59 - do - ns Mercury Drug Corp. 681970 04-20-93 6-117 18.52 - do - Mercury Drug Corp. 723033 04-01-93 G-111 3.39 - do - Nercury Drug Corp. 905687 03-09-93 G-119 ~ 46,07 - do - Wercury Drug Corp. 724163 04-12-93 G-112 4.42 - do - Nercury Orug Corp. 960529 04-16-93 6-121 46.65 -do- Mercury Drug Corp. 724199 04-14-93 G-112 6.25 - do - Mercury Drug Corp. 746797 03-11-93 6-124 8.21 - do - Mercury Drug Corp. 724346 04-18-93 G-112 4.71 -- do - Mercury Drug Corp. 605702 03-09-93 6-125 §.42 - do - Mercury Drug Corp. 725098 04-26-93 6-142 §.12 - do - Mercury Drug Corp. 81143. 03-31-93 6-128 §.88 - do - Mercury Drug Corp. 725111 04-24-93 6-113 3.48 - do - Mercury Drug Corp. 650232 03-20-93 6-116 18.81 - do - Mercury dig Corp. 694826 05-12-93 G-113 8.95 - do - Mercury Orug Corp. 8330 «=603-28-93 = -132 31.79 - do - Mercury Drug Corp. 725428 04-25-93 G-113 3.74 + do - oo, Mercury Drug Corp. 929998 03-04-93 6-118 §.73 - do - aes Nercury Drug Corp. 694650 05-12-93 6-113 4.50 -do- ae Kercury Drug Corp. 746614 03-06-93 6-122 38.42 - do - Mercury Orug Corp. 63246 03-04-93 G-118 45.00 ~ do - Mercury Drug Corp. 114885 04-05-93 6-127 15.01 -do- Mercury Drug Corp. 690711 03-12-93 6-114 §.65 - do - Mercury Drug Corp. 25556 03-09-93 G-131 3.17, = do - Mercury Drug Corp. 607060 03-25-93 G-114 12.28 - do - Mercury Qrug Corp. 955345 03-10-93 6-120 18.35 - do - Nercury Drug Corp. 614660 03-03-93 G-114 §.70 - do - Mercury Drug Corp. 61946 04-15-93 G-129 , 22.41 + do - Mercury Drug Corp. 822306 04-29-93 6-125 14.18 -do- Mercury Drug Corp. 651134 03-07-93 G-116 ' 6.81 - do - Mercury Drug Corp. 614804 03-02-93 G-115 20.66 - do - Mercury Orug San P. 112433 04-07-93 8 G-114 4.50 -do- Mercury Drug San P. 112607 04-10-93 G-144 9.59 - do - Niracure Orug 434 03-21-93 = G-146 25.60 - do - MPG S8otica Inc. 27513 = 04-13-93 = G@- 155 9.00 - do - AFI Drug Store 22416 «04-29-93 = 6-156 §.20 - do - National Bookstore 844879 03-17-93 6-159 §.82 ~ do - National Bookstore 369799 05-21-93 6-157 8.73 - do - we National Bookstore 859921 04-28-93 4-158 8.36 - do - o* National Bookstore 858543 04-22-93 G-158 15.32 - do - National Bookstore 84413 «04-11-93 6-159 11.64 - do - National Bookstore 39513 03-03-93 = G- 157 7.05 - do - Opti Drug 102179 03-24-93 §=G-163 8.16 - do - Park & Shop, Inc. 1417 = 03-01-93 = G-165 37.50 - do - Pascual Drug Store 314016 04-17-93 G-166 6.76 - do - Phileris Drug Store 6149 03-18-93 G-170 13.25 - do - Pilipinas Photo 4265 04-27-93 6-171 7.87 - do - Plaza Fair 969 04-23-93 = G-172 9.67 - do - P. I. Drug Store 12152 04-08-93 6-175 (32,79 = do - Sarabia Optical. 75553 03-26-93 G-179 25.45 - do - Save More Drug 31917 04-04-93 6-180 24.67 - do - Scarlet Drug 68557 03-03-33 6-181 6.68 - do - AF) Drug Store 7456 «04-29-93 = G- 188 16.80 - do - Siemens 2885 02-22-93 4-207 1,264.09 Date not within the period.co Siemens 1659 12-18-92 6-208 7,920.00 -do- SN Equicom 175196 ©=03-03-93 = §-210 13,521.18 PR only without BIR perait to print SH Equicon 6998 03-19-93 6-211 10,730.73 - do - St. Peregrine Drug 18180 03-29-93 6-216 ~ 9.39 Violation of invoicing requirement |. under Sec. 238 of WIRC (sold to cash): ~ Susano Drugstore 26912 03-31-93 = G-217 3.36 - do - Susano Drugstore 25743 = 03-09-93 = G - 218 8.51 - do - Tropical Hut Food 64054 04-14-93 6-223 7.53 - do - Tropical Hut Food 64525 05-01-93 §-223 6.43 - do - Worldcare Drug 3370 03-06-93 6-233 8.51 - do - TOTAL P81.171.90 Disallowed Input Tax for June to August 1993 Invoice/0.R.

Supplier Number Date Exh. Input Tax Remarks Delbros 0104641 08-13-93 6-252 p 41.00 Overstatement of input tax claimed Delbros 0104518 08-06-93 6-254 36.36 - do - Delbros 0119026 08-31-93 6-255 4.55 - do - Delbros 0110727 «07-23-93 6-256 37.27 = do - Delbros 0104810 08-20-93 6-257 21.82 - do - Delbros 0110550 07-16-93 6-260 10.91 - do - Delbros 0111908 07-09-93 6-261 23.64 - do - Delbros 0110309 06-11-93 6-263 43,64 - do - Delbros 0111755 06-30-93 6-265 10.91 - do - Delbros 0104936 08-27-93 6-267 2.73 - do - Delbros 0111619 06-25-93 &-268 Fe 30.91 - do - Delbros 0110479 06-18-93 6-270 $7.27 = do - Delbros 0118074 = =©607-31-93 209.91 No document JRS Business Corp. $7669 07-26-93 6-345 © 9.01 Refers to the same item in Exh. 6- 344 Leadcom Asia 00377 07-26-93 6-373 4,278.81 PR only without BIR perait to print... Rapid Lithographic 2011 = 08-27-93 §,182.60 No document iat Robbie Stylographic 1951 08-06-93 6-498 $0,323.77 Refers to the same item in Exh. 6-509... Robbie Stylographic 1847 07-16-93 6-503 7,803.41 Refers to the same item in Exh. 6-507. ° SH Equicom T§11 08-11-93 = - 23 31,926.00 PR only without BIR permit to print. SA Equicom 7640 08-19-93 6-524 §9.45 - do - SH Equicom 7639 08-19-93 6-524 9,011.91 - do - SW Equicom TATL = 06-22-93 = 6-528 685.00 - do - ‘ Toyota Shaw, Inc. 10271 =07-15-93 6-546 65,287.91 - do - Unit One Design 4443 06-12-93 1,260.00 Refers to the same item in Exh. 6- 567. Unit One Design 2362 08-06-93 6-560 §,561.76 Entered twice in.the schedule TOTAL P181,980.49 Disallowed Input Tax for September to November 1993 Invoice/0.R.

Supplier Number Date Exh, Input Tax Remarks BEHR Trdg. & Services 4433) 10-05-93 = 6-572 369.64 PR only without BIR perait to prin BEHR Trdg. & Services 4474 11-05-93 = -G-573 421.60 -do- Delbros 0122032 10-22-93 6-581 23.18 Overstatement of input tax Delbros 0122221 10-31-93 6-582 68.18 - do - Delbros 0122439 «11-12-93 = 6-583 33.18 - do - Delbros 0120167 09-30-93 6-585 38.73 - do - Delbros 0122335 11-06-93 6-586 9.09 - do - TOTAL P__ 1,349.39 0124084 «11-19-93 6-587 49.09 - do - 0119380 09-17-93 6-588 26.82 - do -" 0120462 10-15-93 6-589 30.27 - do - Delbros 0120301 10-08-93 6-590 9.09 - do - Delbros 0120017 =09-24-93 = 6-592 10.45 - do - -Delbros 0119225 = 09-10-93 © 6-893 37.27 - do - Nicrobase Inc. 0227) = 12-02-93 45.00 Also claimed in December schedule SH Equicoa 7639 = 08-19-93 = G@- 824 9,011,391 PR only without BIR permit to print TOTAL P_10,173.50 Disalloved Input Tax for December 1993 Invoice/0.R.

Supplier Number Date Exh. Input Tax Remarks Delbros 190384. 12-15-93 6-785 =P 288.94 Refers to the same item in Exh. 6-587 Delbros 0125745 12-17-93 6-786 29.09 Overstatement of input tax claimed Delbros | 0125606 12-10-93 6-787 31.36 - do - Dillshe Trading Co. 32931. -12-03-93 6-789 1,000.00 Refers to the same item in Exh. 6-606