Practice question
Which Section 234 category expressly exempts machinery and equipment based on a specified environmental use?
- All machinery owned by any private company
- Machinery and equipment used for pollution control and environmental protection
- Every motor vehicle regardless of use
- All imported goods regardless of classification
- All office furniture regardless of use
Legal references
- RA 7160, Section 234; https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
- Lung Center of the Philippines v. Quezon City, G.R. 144104, June 29, 2004, main decision; https://lawphil.net/judjuris/juri2004/jun2004/gr_144104_2004.html
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