Buscaglia v. Tax Court of Puerto Rico

Mr. Justice Todd, Jr.,

delivered the opinion of the Court.

The only question for decision in this appeal is whether the Tax Court erred in ordering the Treasurer of Puerto *707Rico to return $2,819.52 t.o the Bull Insular Line, Inc., which it had paid as internal revenue on some Towmotor Lift Fork Trucks known as “finger lift trucks,” pursuant to subdivision 8 of § 16 of Act No. 85 of 1925 as amended by Act No. 425 of May 14, 1947, which provides as follows:

“8. Other Self-Propelling Vehicles and Apparatus. — On every auto-wagon, truck, hauling autocar, and other similar self-propelling vehicles (by…