Weighing and Measuring Instruments Used in the Manufacture of Mirrors

May 24, 1960 BIR RULING NO. 234-60 Camara Taxation and Bookkeeping Service Rm. 213 Yayang Building Azcarrage corner Ylaya Tondo, Manila Gentlemen : In reply to your query dated May 19, 1960, I have the honor to inform you that if the weighing and measuring instruments used by your client in the manufacture of mirrors are used exclusively for ascertaining the correct quantity of mercury and other chemicals to be put into the process of making mirrors, said instruments need not be sealed and licensed before use and a permit or exemption certificate from this Office is not required before their use. However, if the aforesaid weighing and measuring instruments are also used in the purchase or sale of goods or in estimating the value of any service rendered, they must be sealed and licensed before use. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue