Contract of sale

Commissioner vs. Engineering Equipment & Supply Company [June 30, 1975]

Leave a Comment / Case Digests, Civil Law, Law on Sales /

In Commissioner vs. Engineering Equipment & Supply Company, the Supreme Court of the Philippines determined that Engineering Equipment & Supply Company was a contractor, not a manufacturer, because it designed and installed custom air-conditioning systems per client specifications. Consequently, the company was subject to a 3% contractor’s tax instead of a higher manufacturer’s sales tax.

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Adelfa Properties, Inc vs. Court of Appeals [January 25, 1995]

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In Adelfa Properties, Inc. vs. Court of Appeals, the Supreme Court of the Philippines ruled that an “Exclusive Option to Purchase” agreement was actually a contract to sell, not an option contract. The Court emphasized that ownership transfers only upon full payment, and the buyer’s failure to pay justified the seller’s rescission of the contract.

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Delta Motors vs. Niu Kim Duan and Chan Fue Eng [September 2, 1992]

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In Delta Motors v. Niu Kim Duan and Chan Fue Eng, the Supreme Court ruled that installment payments in a conditional sale can be treated as rental payments if specified in the contract. However, once the seller opts for rescission and repossession, they cannot also demand the unpaid balance, as remedies under Article 1484 of the Civil Code are alternative, not cumulative.

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