Where . (Cagayan Robina Sugar Milling, Co. vs. CA, et al., G.R. No. 122451, 12 October 2000
Forfeiture . (Transglobe International, Inc. vs. CA, et al., G.R. No. 126634, 25 January 1999
A province . (The Province of Bulacan, et al. vs. CA, et al., G.R. No. 126232, 27 November 1998)
Withholding . (Citibank, N.A. vs. CA, et al., G.R. No. 107434, 10 October 1997)
It is . (Philippine Refining Co. vs. CA, et al., G.R. No. 118794, 8 May 1996)
