BIR Ruling No. 018-63

March 11, 1963 BIR RULING NO. 018-63 The Master Tobacco Enterprises 148 Magallanes Street Davao City Gentlemen : Reference is made to your letter dated January 31, 1963, stating that you will engaged in the "picadura" industry; that in the manufacture of "picadura" you will use denatured alcohol as preservative. Accordingly, and invoking the provisions of Section 128 of the Tax Code, you now request exemption from the specific tax on the denatured alcohol which you will purchase for said purpose. In answer thereto, I have the honor to inform you that your request is hereby granted, pursuant to said Section 128 which exempts from said tax domestic denatured alcohol of not less than 180 degrees proof for use generally in industries, provided that the alcohol is completely denatured. Very truly yours, (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue The above ruling was duly signed by the Acting Commissioner of Internal Revenue on March 11, 1963. LLphil (SGD.) P. F. LANDAS Revenue Operations Head (Legal)