spc full text

8/8/2019 Spc Full Text

1/10


2/10


3/10


4/10


5/10

for this very reason, the plaintiff agreed to their

return. And with respect to the so-called

commissions, we have said that they merely

constituted a discount on the invoice price, and thereason for applying this benefit to the beds sold

directly by the plaintiff to persons in Iloilo was

because, as the defendant obligated itself in the

contract to incur the expenses of advertisement of

the plaintiff's beds, such sales were to be

considered as a result of that advertisement.

In respect to the defendant's obligation to order by

the dozen, the only one expressly imposed by thecontract, the effect of its breach would only entitle

the plaintiff to disregard the orders which the

defendant might place under other conditions; but

if the plaintiff consents to fill them, he waives his

right and cannot complain for having acted thus at

his own free will.

For the foregoing reasons, we are of opinion that

the contract by and between the plaintiff and the

defendant was one of purchase and sale, and thatthe obligations the breach of which is alleged as a

cause of action are not imposed upon the

defendant, either by agreement or by law.

The judgment appealed from is affirmed, with costs

against the appellant. So ordered.


6/10


7/10


8/10


9/10


10/10

or payer with sufficient money, may order

aggregates, concrete mix or bituminous asphalt mix

of the kind manufactured by petitioner.24

The

habituality of the production of goods for thegeneral public characterizes the business of

petitioner.law library

We are likewise persuaded by the submissions of

the Solicitor General that the ruling in Celestino Co

& Company vs. Collector of Internal Revenue25

is

applicable to this case in that unless an activity is

covered by Section 191 of the Tax Code, one who

manufactures articles, although upon a previous

order and subject to the specifications of the buyer,

is nonetheless a manufacturer.law library

We also reject petitioner's theory that, with the

amendment of Section 191 of the Tax Code, it can

be considered as a "specialty contractor." As

observed by respondent, a specialty contractor is

one whose operations pertain to construction work

requiring special skill and involves the use of

specialized building trades or crafts. Themanufacture of concrete and cement mix do not

involve the foregoing requirements as to put it

within such special category.law library

ON THE FOREGOING CONSIDERATIONS, certiorariis

DENIED and the appealed decision of respondent

Court of Tax Appeals is AFFIRMED.law library

SO ORDERED.

spc full text

Documents