Legal ResearchCIR VS. CENTRAL LUZON DRUG CORP.Republic of the PhilippinesSUPREME COURTManilaSECOND DIVISIONG.R. No. 148512 June 26, 2006COMMISSIONER OF INTERNAL REVENUE, Petitioner, vs.CENTRAL LUON !RUG CORPORATION, Respondent.D E C I S I O NACUNA, J."his is a petition for revie! under Rule "# of the Rules of Court see$in% the nullification of the Decision, dated Ma& '(, )**(, of the Court of +ppeals ,C+- in C+./.R. SP No. 0**#1, entitled 2Central 3u4on Dru% Corporation v. Co55issioner of Internal Revenue,2 %rantin% herein respondent Central 3u4on Dru% Corporation6s clai5 for ta7 credit e8ual to the a5ount of the )*9 discount that it e7tended to senior citi4ens on the latter6s purchase of 5edicines pursuant to Section ",a- of Republic +ct ,R.+.- No. 1"'), entitled 2+n +ct to Ma7i5i4e the Contribution of Senior Citi4ens to Nation :uildin%, /rant :enefits and Special Privile%es and for other Purposes2 other!ise $no!n as the Senior Citi4ens +ct.he antecedents are as follo!s;Central 3u4on Dru% Corporation has been a retailer of 5edicines and other phar5aceutical productssince Dece5ber (