FIFTEENTH DIVISION
[CA-G.R. CV NO. 101395. March 26, 2015.]
DESTILERIA LIMTUACO AND CO., INC., petitioner-appellee,vs. HON. MARGARITO B. TEVES, in his capacity as Secretary of Finance, and HON. LILIAN B. HEFTI, in her capacity as Commissioner of Internal Revenue, respondents-appellants.
DECISION
PIZARRO, J p:
This is an appeal 2 assailing the Decision 3 of the Regional Trial Court (RTC), National Capital Judicial Region, Branch 88, Quezon City, in Special Civil Case No. Q-08-63597, which declared Section 14 of Bureau of Internal Revenue (BIR) Revenue Regulations (R.R.) No. 3-2006 as null and void for being contrary to law.
The Facts: 4
Destileria Limtuaco and Co., Inc. 5 (DLCI) is a corporation engaged in the business of manufacturing distilled spirits, wines, and other alcoholic beverages for domestic distribution and for export for more than one hundred (100) years. In producing its products, it purchases raw alcohol materials from other manufacturers and then rectifies the same either by aging, purification, filtration, or carbon treatments to produce whiskeys, brandies, gins, rums, vodkas, tequilas, cocktails, herbal and sweet wines, and original medicinal wines. From its...
