Section 6
SEC. 6. Section 167 of the Tax Code, as amended, is hereby further amended to read as follows: "SEC. 167. Articles and transactions not subject to sales tax. —The following shall be exempt from the sales tax imposed in Sections 163, 164 and 165. "(a) Original sale of a manufacturer, producer or importer of articles subject to excise tax imposed under Title IV and miller's tax under Section 168 of this Code; "(b) Subsequent sale of manufactured oils and other fuels, except lubricating oil, processed gas, grease, wax and petrolatum; "(c) Subsequent sale of any newspaper magazine review or bulletin which appears as regular intervals, with a fixed prices for subscription and sale and which is not devoted principally to publication of advertisements: "(d) .22 caliber firearms and cartridges as well as other forms of ammunition sold ordelivered directly to the Armed forces of the Phiippines or any government instrumentality or agency engaged in maintaining peace and order for their use of issue: “e. Articles, shipped or exported by the manufacturer, producer, or trader, irrespective of any shipping arrangement that may be agreed upon which may influence or determine the transfer of ownership of the articles so exported. Any excise, sales or advance sales tax paid under this Title or