Академический Документы
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161
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162
Same; Gross selling price does not include the sales tax billed
as a separate item.—lf a manufacturer, producer, or importer, in
fixing the gross selling price of an article sold by him, has
included an amount intended to cover the sales tax in the gross
selling price of the articles, the sales tax should be based on the
gross selling price less the amount intended to cover the tax, if the
same is billed as a separate item. Unless billed to the purchaser
as a separate item in the invoice, the amounts intended to cover
the sales tax shall be considered as part of the gross selling price
of the articles sold, and deduction thereof will not be allowed.
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164
165
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www.central.com.ph/sfsreader/session/0000016c6620184a4f93dd20003600fb002c009e/t/?o=False 9/19
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173
176
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8/6/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 001
avoid the imposition of tax upon it, its adoption of that method is
not subject to censure. Petitioner took a position with respect to a
question of law, the substance of which was disclosed by the
statement endorsed on its return. We can not say, under the
record before us, that that position was taken fraudulently. The
determination of the fraud penalties is reversed."
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181
cedure would in certain cases elevate the bracket under which the
tax is based. The late payment is already penalized, thru the
imposition of surcharges, by adopting the theory of the Collector,
we will be creating an additional penalty not contemplated by
law."
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Decision modified.
———————
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