G.R. No. 212735. December 5, 2018

G.R. No. 212735. December 5, 2018 is a decision 2018 made by the Supreme Court.
Commissioner of Internal Revenue Vs. Negros Consolidated Farmers Multi-Puropose Cooperative
http://sc.judiciary.gov.ph/pdf/web/viewer.html?file=/jurisprudence/2018/december2018/212735.pdf
Noel Tijam
WHEREFORE, the petition is DENIED, The Decision dated March 5, 2014 and the Resolution dated My 27, 2014 of the Court of Tax Appeals En Banc in CTA EB Case No. 992, declaring respondent Negros Consolidated Farmers Multi-Purpose Cooperative exempt from Value-added tax (VAT) and hence, entitled to refund of the VAT it paid in advance in the amount of SEVEN MILLION TWO HUNDRED NINETY THOUSAND NINE HUNDRED SIXTY PESOS (P7,290,960.00) for the withdrawal of the refined sugar it made from May 12, 2009 to July 22, 2009 are AFFIRMED. 
SO ORDERED.
== Trivia ==
* Court of Tax Appeals