Vera vs Cuevas

FACTS:

Cuevas and the other private respondents herein, are engaged in the manufacture, sale and distribution of filled milk products throughout the Philippines. CIR required the respondents to withdraw from the market all of their filled milk products which do not bear the inscription required by Section 169 of the Tax Code within fifteen (15) days from receipt of the order. Failure to comply will result to penalties. Section 169 talks of the inscription to be placed in skimmed milk whereinall condensed skimmed milk and all milk in whatever form, from which the fatty part has been removed totally or in part, sold or put on sale in the Philippines shall be clearly and legibly marked on its immediate containers, and in all the language in which such containers are marked, with the words, "This milk is not suitable for nourishment for infants less than one year of age," or with other equivalent words.ISSUE:Whether or not skimmed milk is included in the scope of Section 169 of the Tax Code.No, Section 169 of the Tax Code is not applicable to filled milk. The use of specific and qualifying terms "skimmed milk" in the headnote and "condensed skimmed milk" in the text of the cited section,would restrict the scope of the general clause "all milk, in whatever form, from which the fatty pat has been removed totally or in part." In other words, the general clause is restricted by the specific term "skimmed milk" under the familiar rule ofejusdem generisthat general and unlimited terms are restrained and limited by the particular terms they follow in the statute.

NOTE:Magkaiba ang skimmed milk sa filled milk.According to the Definitions, Standards of Purity, Rules and Regulations of the Board of Food Inspection:Skimmed milk = milk in whatever form from which the fatty part has been removed.Filled milk = any milk, whether or not condensed, evaporated concentrated, powdered, dried, dessicated to which has been added or has been blended or compounded with any fat or oil other than milk fat, so that the resulting product is an imitation or semblance of milk cream or skim milk.-nikko argonza