BIR Ruling No. 049-64

July 31, 1964 BIR RULING NO. 049-64 Republic Glass Corporation Pinagbuhatan, Pasig Rizal Gentlemen : Reference is made to your letter dated August 30, 1963 requesting that the window and sheet glass manufactured by that corporation be considered as mineral products defined in Section 246 of the National Internal Revenue Code which are exempt from the sales tax, pursuant to Section 138(b) of the same Code. LLphil You alleged that more than 80% of the finished window and sheet glass is composed of minerals such as silica san, delomite, feldspar and limestone extracted from the mineral concessions or lands owned by that corporation. In reply thereto, I have the honor to inform you that window and sheet glass are ordinary manufactured products subject to the sales tax. The fact that more than 80% of the raw materials used in their manufacture constitutes of minerals does not make such products mineral products. Mineral products are generally products produced by the application of ordinary mining treatment processes. The definition provided for by Section 246 of the Tax Code should be understood in this light. LLjur Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue