Buscaglia v. Tax Court of Puerto Rico

Crown Beverages, Inc., a corporation engaged in the manufacture and bottling of soft drinks, since July 1, 1944, started to introduce into Puerto Rico parts and accessories which it alleges are essential and indispensable for the operation of its industrial plant. The Treasurer demanded from it the payment of excise taxes on said parts and accessories. The intervener made payment under protest and resorted to the Tax Court of Puerto Rico, alleging that the excises had been unlawfully collected from it inasmuch as the articles upon which said excise taxes had been levied were covered by the…