Tax Imposed on Darigold Milk for the "Look No Hands" Film

June 18, 1958 BIR RULING NO. 332-58 Consolidated Philippines, Inc. P.O. Box 2681 Manila Attention : Federico B . Quilas Accountant Gentlemen : In reply to your letter dated May 16, 1958, I have the honor to inform you that the film made for you by Documentary, Incorporated entitled "Look No Hands" is primarily intended to advertise your product, Darigold Milk. It cannot be considered an educational film because only films which are primarily educational in nature or which have been produced or manufactured principally for visual education may be exempted from the specific tax. (Philippine Manufacturing Company vs. Collector of Internal Revenue, C.T.A. Case No. 309) Accordingly, you, as owner, are liable to the specific tax due on the film in question pursuant to Section 146 in relation to Section 124, both of the National Internal Revenue Code. Very truly yours, (SGD.) JOSE P. TRINIDAD Acting Commissioner of Internal Revenue