Practice question
An exemption clearly grants relief to equipment used exclusively for a stated qualifying activity. A claimant uses its equipment for both that activity and unrelated commercial operations, then asks the court to erase exclusively as unfair. Which is best?
- All exemption conditions are optional
- The claimant’s preference always controls
- The express eligibility condition cannot be discarded merely to expand relief
- Any partial use automatically equals exclusive use
- Every business equipment purchase is exempt
Legal references
- https://lawphil.net/judjuris/juri1998/jul1998/gr_117359_1998.html — Davao Gulf Lumber v. CIR, G.R. No. 117359, July 23, 1998, main opinion
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