G.R. NO. 166786 - MICHEL J. LHUILLIER PAWNSHOP, INC., VS. COMMISSIONER OF INTERNAL REVENUE.

TL;DR — Ruling

WHEREFORE, in view of all the foregoing, the instant Petition for Review is hereby GRANTED. Accordingly, Assessment Notices Nos. 81-VAT-13-97-99-12-118 and 81-DST-13-97-99-11-119 are hereby CANCELLED and SET ASIDE. SO ORDERED.