DOJ Opinion No. 160, s. 1963

DOJ OPINION NO. 160 , s. 1963 July 2, 1963 Respectfully returned, through the Executive Director Anti-Dummy Board, to the Undersecretary of Commerce, Manila, the request for opinion on whether the Oceanic Medical, Inc. is exempted from complying with Resolution No. 14, s. 1962 of the Anti-Dummy Board. Inasmuch as this resolution affects only such firms as are engaged in the retail trade, the question presented may be resolved by determining whether the Oceanic Medical, Inc. is engaged in the retail business, as this term is defined in Republic Act No. 1180, otherwise known as the Retail Trade Nationalization Act. The elements that, together, constitute engaging in the "retail trade" are: (1) habitually selling merchandise, commodities, or goods, (2) direct to the general public, and (3) for consumption. If the buyer is a consumer that transaction, whether in small or large quantity, is at retail (Sec. 4, Republic Act No. 1180, Ops. of the Sec. of Justice 253, 325, 343 series of 1954). It is represented that "the Oceanic Medical, Inc. is a corporation said to be engaged exclusively in the sale of X-ray films to doctors, clinics and private and government hospitals as well as the sale of graphic films to printing establishments." Upon those bare facts, I am of the opinion that the sale of graphic films to printing establishments who use or consume the merchandise, in connection with heir business is a retail transaction. On the other hand, the sale of X-ray films to doctors, clinics, and hospitals which make use of those films merely as a part of, and in connection with, the medical service they render, passing on the cost of the film (in other words, reselling the film) to the patient, would not be a retail transaction within the law for the doctor, clinic or hospital do not, themselves, "use or consume" the films. cdpr Please be guided accordingly. (SGD.) JUAN R. LIWAG Secretary of Justice