FACTS:

On June 21, 1989, the petitioner received an assessment letter from the Commissioner of Internal Revenue for the payment of deficiency amusement tax amounted to P5,864,260.84.

Petitioner contested the assessment by filing a protest who denied the same by the Commissioner of Internal Revenue.

On January 8, 1990, petitioner filed a petition for review with the Court of Tax Appeals whom on December 24, 1993, dismissed petitioner’s petition, holding petitioner to pay P5,864,260.84 as deficiency amusement tax for the year 1987 plus 20% annual delinquency interest from July 22, 1989 pursuant to the provision of Sec.248 & 249

Petitioner presented a motion for reconsideration of the said decision but the same was denied by CTA. Petitioner appealed the CTA decision to the Court of Appeals, however, the CA affirmed CTA’s decision.

No. L-30266. June 29, 1984

FACTS:

Converse Rubber Corporation and  Edwardson Manufacturing Corporation sued Universal Rubber for unfair competition with damages and attorney’s fees before the Court of First Instance of Rizal. The private respondents requested for the  issuance of a subpoena duces tecum against the treasurer of Universal Rubber which was granted. 

Universal Rubber filed a motion in the court below praying that the subpoena duces tecum be quashed on the grounds that the said subpoena is both unreasonable and oppressive as (a) there is no good cause shown for the issuance thereof and (b) the question of liability should be determined first before discovery by means of a subpoena duces tecum is allowed. It also assails that private respondent is a foreign corporation not licensed to do business in the Philippines and that respondent Edwardson is merely its licensee; that respondent Converse has no goodwill to speak of and that it has no registrable right over its own name.

No. L-45101. November 28, 1986

FACTS: 

Rosario Maguan,  is doing business under the firm name and style of “SWAN MANUFACTURING”, is a patent holder of powder puff. Maguan informed and ordered Susana Luchan, that the powder puffs she is manufacturing and selling are substantially identical of her. She explained such production and sale constitute infringement of said patents and therefore its immediate discontinuance is demanded, otherwise it will be compelled to take judicial action.

Luchan stated that her products are not identical, or even if substantially identical, by way of affirmative defenses, further alleged that Maguan’s patents in question are void on the following grounds: (1) at the time of filing of application for the patents involved, the utility models applied for were not new and patentable  since it existed and were publicly known and used as early as 1963  and (2) the person to whom the patents were issued was not the true and actual author of the utility models applied for, and neither did she derive her rights from any true and actual author of these utility models.

G.R. No. 126627. August 14, 2003.*

When the language of its claims is clear and distinct, the patentee is bound thereby and may not claim anything beyond them.

FACTS: 

In 1986, Smith Kline Beckman Corporation,  a foreign corporation licensed to do business in the Philippines filed before the Philippine Patent Office an application for patent over an invention entitled “Methods and Compositions for Producing Biphasic Parasiticide Activity Using Methyl 5 Propylthio-2-Benzimidazole Carbamate.” The application bore Serial No. 18989. In 1981,  Letters Patent No. 145611 for the aforesaid invention was issued to petitioner for a term of seventeen (17) years. The letters patent provides in its claims that the patented invention consisted of a new compound named methyl 5 propylthio-2-benzimidazole carbamate and the methods or compositions utilizing the compound as an active ingredient in fighting infections caused by gastrointestinal parasites and lungworms in animals such as swine, sheep, cattle, goats, horses, and even pet animals.

Tryco Pharma Corporation (private respondent) is a domestic corporation that manufactures, distributes and sells veterinary products including Impregon, a drug that has Albendazole for its active ingredient and is claimed to be effective against gastrointestinal roundworms, lungworms, tapeworms and fluke infestation in carabaos, cattle and goats.