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The term "unless it is otherwise provided" is used in more than one sense in the
argument, hence, it violates Rule 1. This argument has four terms. The "unless it is
otherwise provided" in the first proposition refers to the effectivity date of the
publication of the laws. In the second proposition, the "unless it is otherwise provided"
is referred by the respondents as the publication being optional.
Colgate-Palmolive Phils. v. Gimenez
G.R. No. L-14787, January 28, 1961
FACTS: For every importation made of these materials, the petitioner paid to the
Central Bank of the Philippines the 17% special excise tax on the foreign exchange used
for the payment of the cost, transportation and other charges incident thereto,
pursuant to Republic Act No. 601, as amended, commonly known as the Exchange Tax
Law. The petitioner filed with the Central Bank three applications for refund of the 17%
special excise tax it had paid. The auditor of the Central Bank, refused to pass in audit
its claims for refund fixed by the Officer-in-Charge of the Exchange Tax Administration,
on the theory that toothpaste stabilizers and flavors are not exempt under section 2 of
the Exchange Tax Law.
ISSUE: Whether or not the foreign exchange used by petitioner for the
importation of dental cream stabilizers and flavors is exempt from the 17% special
excise tax imposed by the Exchange Tax Law (Republic Act No. 601).
RULING: Yes. The refusal to deny refund was based on the argument that all the
items enumerated for the tax exemption fall under one specific class, namely: food
products, book supplies/materials and medical supplies and that for petitioners to be
exempt, the stabilizers and flavors they use must fall under the category of food
products. Respondent contends that since petitioners usethese as toothpaste, the same
is
not
a
food
product.
Court
ruled
that
although
stabilizers and flavors are preceded by items that might fall under food products, the
following which were also included are hardly such: fertilizer, poultry feed, industrial
starch and more. Therefore, the law must be seen in itsentirety.
Syllogism
Major Premise: The Exchange Tax Law provides for the 17% exemption
of every importation of materials such as stabilizer and flavors.
Minor Premise: The Central bank refused to exempt these stabilizers
and flavors on the theory that they are not exempted under section 2
of the Exchange Tax Law.
Conclusion: Therefore, the importation of stabilizer and flavors are
not exempted.
The term stabilizer and flavors is also used in more than one sense in the
argument. This argument has four terms. The stabilizer and flavors in the first
proposition refers to the use in the preparation of food. In the second proposition, the
stabilizer and flavors refers to those used in the manufacture of toothpaste or dental
cream.
each other through or by means of the middle term. Respondent police officers
contended in the minor premise that the petitioner was in the influence of liquor, but
not mentioned whether the petitioner has been tested beyond reasonable doubt (middle
term). Therefore, it does not necessarily follow that if the petitioner is in the influence of
liquor, he can already be penalized because his act has not been tested beyond
reasonable doubt.
Syllogism
Major premise: Those who are not at the scene of the crime are
probably not guilty.
Minor premise: Most of the accused are not at the scene of the
crime.
Conclusion: All of the accused are probably not guilty.
A formal fallacy occurs in the two ways in which this rule may be broken. When
the major term in the major premise is undistributed but is distributed in the
conclusion, this is called the Fallacy of the Illicit Process of the Major Term. In this
fallacy, the term is applied to all members of the class in the conclusion, even though it
is limited to some members in the major premise, as stated in the aforementioned
syllogisms.
No.
308
violates
the
people of their constitutional right to privacy; 2) then this law is unconstitutional. The
same applies to People vs. Renegado.
For the defense of alibi to prosper, the accused must show that he was at some other
place for such a period of time and that it was physically impossible for him to have
been at the place where the crime was committed at the time of its commission. In the
case at bench, the place where accused claimed to have been at that time of the
incident was only a few thousand meters away from the scene of the crime.
Accused defense of alibi is not worthy of belief. It has been repeatedly ruled that
alibi is a weak defense as it is easy to concoct and fabricate. It became weaker in the
face of the positive identification of the accused by an eye witnesses with no improper
motive to falsely testify. More, it is not sufficient for the accused to alleged that he was
away from the scene of the crime at the time of its commission. He must also present a
clear and convincing proof that it is physically impossible for him to be at the locus
criminis while the crime is in progress. That physical impossibility is not present in this
case. The records show that Jimmy Mosquerra's residence is about one and a half (1)
kilometers away from the crime scene, its distance could be negotiated in just a few
minutes only, especially, when one uses a motor vehicle which is of common use for
travel today.
Syllogism
Major Premise: Not finding the accused at the scene of the crime
does not prove that he is not guilty.
Minor Premise: The accused was said to not be at the scene of the
crime.
Conclusion: The accused is not guilty of the crime of murder.
This kind of syllogism involves two negative premises and a negative conclusion. If
both premises are negative, there will be an inability to determine anything regarding
their relation to one another. This type of syllogism is unacceptable because of the
difficulty in sustaining a factual proposition merely by negative evidence. In People v.
Alminario, the two negative premises are 1.) Not finding lacerations on the genitals of
the victim does not negate the crime of rape; 2.) No lacerations were found on the
victims genitals.
case, other than the appellants self-serving assertions, there was no support of his
claim that he and AAA were lovers. His "sweetheart defense" cannot be given credence
in the absence of corroborative proof like love notes, mementos, pictures or tokens, that
such romantic relationship really existed.
Syllogism
Major premise: The accused Ramon Arivan is either the boyfriend of
the victim, or his rapist.
Minor premise: The accused is the victims boyfriend.
Conclusion: Therefore, the accused is not the victims rapist.
Disjunctive syllogisms are those which one premise takes the form of a disjunctive
proposition and the other premise and the conclusion are categorical propositions
which either deny or affirm part of the disjunctive proposition. In the case of People v.
Arivan, the premise whih takes the form of a disjunctive proposition is: The accused
Ramon Arivan is either the boyfriend of the victim or his rapist; the premise: The
accused is the victims boyfriend; and the conclusion: Therefore, the accused is not
the victims rapist.
The given syllogism is a fallacy since the sweetheart defense or the fact that
someone is a boyfriend of a victim does not negate the possibility of the former raping
the latter.