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Ejusdem generis (or the same kind or species) General rule: where a general word or phrase follows an enumeration of particular and specic specic words words of the same class class or where where the latter latter follow follow the former, former, the general word or phrase is to be construed to include, or to be restricted to, persons, things or cases akin to, resembling, or of the same kind or class as those specically mentioned. Purpose: give eect to both particular or general words, by treating the particular words as indicating the class and the general words as indicating all that is embraced in said class, although not specically named by the particular words. Principle: Principle: based on proposition that had the legislature legislature intended the general words to be used in their generic and unrestricted sense, it would have not enumerated the specic words. Presumption: Presumption: legislators addressed specically to the particulariation
Colgate-Palmolive Phils. Vs Gimenez G.R. -!"#$#
!acts: "he petitioner #olgate$P #olgate$Palmolive almolive Philippines Philippines imported from from abroad various materials materials such as irish moss e%tract, sodium benoate, sodium saccharinate precipitated calcium carbonate and dicalcium phosphate, for use as stabiliers and &avoring of the dental cream it manufactures. 'n every importation made by said company, it has to pay a special e%cise e%cise ta% for foreign e%change e%change used for the importation activities pursuant to () *+ -%change "a% /aw0. #olgate led 1 times with the #entral 2ank for 34 of special ta%es it paid. "he #entral 2ank auditors refused to pass ta% refund claims due to 5ection 6 of () *+ which does not e%empt e%empt toothpaste stabiliers and &avoring to ta%ation. )forementioned )forementioned petitioner led an appeal with the )uditor General, but the latter rea7rmed ruling made by the #entral 2ank on the issue of 5ection 6 of () *+ which refers only to 8those used in the preparation or manufacture of food or food products9. "hus, this current petition with the 5upreme #ourt. 'ssue: hether or not the foreign e%change e%change used by petitioner in the importation of toothpaste stabiliers and &avoring is e%empt from the 5pecial %cise "a% -() *+0 ;eld: Prior rulings with regards to this case were reversed accordingly by the 5upreme #ourt. The ruling of the Auditor General that the term “stabilizer and avors” as used in the law refers only to those materials actually used in the preparation or manufacture manufacture of food and food products is based, apparently, on the principle of statutory construction that “general “general terms ma% &e restricted &% speci'c ords, ords , with the result that the general language will be limited by the specic language which indicates the statute
cases where, except for one general term, all the items in an enumeration belong to or fall under one specic class -e=usdem generis0 ! "n the case at bar, it is true that the term “stabilizer and avors” is preceded by a number of articles that may beclassied beclassied as food or food products, but it is li#ewise true that the other items immediately following it do not belong to the same classication! classication!
Caga%an Valle% Valle% Enterprise Vs Court o *ppeals G.R. #$"!+
!acts: /a "onde>a 'nc. is registered with the Philippine Patent ?7ce pursuant to () *61. /a "onde>a "onde>a 'nc. is known for its iconic iconic white &int &int bottle which which is used to serve it &ag beverage 8Ginebra 5an @iguel9. /"' led a #ivil 5uit for in=uction and damages against #agayan Aalley Aalley nterprises for using using the bottles of Ginebra 5an @iguel for their own product 85onny 2oy9 for commercial sale and distribution without the prior consent of /"'. #agayan in turn alleged that /"' did not have cause of action as the latter cannot claim protection under 5ection 6 of () *61 -as amended by () B3++0 as it failed to satisfy the trademark reCuirements. reCuirements. "rial #ourt found in favor of #agayan Aalley nterprises. /"' later appealed to the #ourt of )ppeals with which the #) ruled in favor of the appellant . "he petitioner #agayan seeks nullication of the decision made by the #), thus this case. 'ssue: hether or not #agayan Aalley Aalley nterprises nterprises violated 5ection 6 of () *61 *61 -as amended by () B3++0 in its conduct of reusing, repackaging repackaging and rebranding of bottle of /"'D ;eld: 5# a7rmed decision laid down by #) which was in favor /a "onde>a 'nc. while denying #agayan Aalley nterprises petition. Petitioner also is declared in contempt of court and is ordered to pay Php +++ with costs.
Para%no vs ,ovellanos G.R. !"$"$
!acts: Petitioner Petitioner owns a gasoline lling station in #alasiao, Pangasinan. Pangasinan. 'n EFE, some of the residents in the town petitioned to have the 5angguniang 2ayan closure and transfer of the gasoline lling station. "he said matter was referred to the @unicipal ngineer,@unicipal ;ealth ?7cer, the "own Police and !ire epartment for investigation of the complaint. Hpon receipt of the results of the investigation, investigation, the 5agguniang 2ayan advised the @ayor for the closure and transfer of the said gasoline lling station. 'n 5angguniang 2ayan (esolution no. B+, it was said that the gasoline lling station was in direct violation of the ?7cial Ioning #ode of #alasiao )rt.* 5ections JJ, that said gasoline lling station is located at a densely populated and
commercial area which can endanger the lives and properties of the residents, and it hampers the &ow of tra7c in the vicinity of the site. ith this the petitioner led for reconsideration reconsideration of the motion carried out by the 5angguniang 2ayan but the latter
