DAVAOGULFLUMBERCORPORATION, petitioner,vs.COMMISSIONEROFINTERNALREVENUE and COURT OF APPEALS, respondents.G.R. No. !"#$. %&'( )", $$*.+ + EN BANC.PANGANIBAN, J.,FACTS, Petitioner is a 'i-ensed .orest -on-essionaire possessin/ a Ti01er Li-ense A/ree0ent /ranted 1( t2e Ministr( o. Nat&ra' Reso&r-es 3no4 Depart0ent o. En5iron0ent and Nat&ra' Reso&r-es6. Fro0 %&'( , $*7 to %an&ar( ", $*) petitioner p&r-2ased, .ro0 5ario&s oi' -o0panies, re.ined and 0an&.a-t&red 0inera' oi's as 4e'' as 0otor and diese' .&e's, 42i-2 it &sed e8-'&si5e'( .or t2e e8p'oitation and operation o. its .orest -on-ession. Said oi' -o0panies paid t2e spe-i.i- ta8es i0posed, &nder Se-tions #" and #9! o. t2e $!! Nationa' Interna' Re5en&e Code 3NIRC6, on t2e sa'e o. said prod&-ts. Bein/ in-'&ded in t2e p&r-2ase pri-e o. t2e oi' prod&-ts, t2e spe-i.i- ta8es paid 1( t2e oi' -o0panies 4ere e5ent&a''( passed on to t2e &ser, t2e petitioner in t2is -ase.OnDe-e01er ", $*), petitioner .i'ed1e.oreRespondent Co00issioner o. Interna' Re5en&e3CIR6a-'ai0.orre.&ndint2ea0o&nt o.P)7,*)#., representin/)#:o.t2espe-i.i-ta8esa-t&a''( paid on t2e a1o5e;0entioned .&e's and oi's t2at 4ere &sed 1( petitioner in its operations as.orest -on-essionaire. T2e -'ai0 4as 1ased on Insular Lumber Co. vs. Court of Tax Appeals*andSe-tion # o. RA ON Petitioner is entit'ed to t2e in-reased rates .or its ta8 re.&nd.@ELD, 6 BES. it 0&st 1e stressed t2at petitioner is entit'ed to a partia' re.&nd &nder Se-tion # o.RA e 2a5e -are.&''( s-r&tiniFed RA