of sale, that actually transfers ownership.
xSan *orenzo Dev. Corp. v. CA
, 44/ SC! // $%&&'(,
, "//' ed., at p. '.Seller0s ownership of the thing sold is not an element of perfection+ what the law requires is that seller has the right to transfer ownership at the time of delivery. 1
+ui(ada v. CA,
%// SC! -/' $"//(.
3iton% v. CA,
%7 SC! "&% $"//(, which defined a <sale= as <
a $ontra$t transerrin% do/inion and ot&er real ri%&ts in t&e t&in% sold.
! contract is what the law defines it to be, ta2ing into consideration its essential elements, and the title given to it by the parties is not as much significant as its substance.
5he transfer of ownership in e1change for a price paid or promised is the very essence of a contract of sale. 1
Santos v. Court o Appeals,
##7 SC! -7 $%&&&(.n determining the real character of sale, courts loo2 at the intent of the parties, their true aim and purpose in entering into the contract, as well as <by their conduct, words, actions and deeds prior to, during and immediately after e1ecuting the agreement,= and not at the nomenclature used to describe it, 1
*ao v. Court o Appeals
, %7' SC! %#7 $"//7(.
$!rts. 7%' and "47"(6nli2e a donation, sale is a disposition for valuable consideration with no diminution of the estate but merely substitution of values, with the property sold replaced by the equivalent monetary consideration+ unli2e donation, a valid sale cannot have the legal effect of depriving the compulsory heirs of their legitimes.
xManon%son% v. !sti/o
, 4&4 SC! -# $%&&#(.5he rules on double sales under !rt. "'44 find no relevance to contracts of donation. 1
He/edes v. Court o Appeals,
#"- SC! #47 $"///(.
$!rts. "4-, "-# to "-4"(
"ontr#t for &e#e;of;<or=
$!rts. "4-7, "7"# to "7"'(
<neluctably, whether the contract be one of sale or one for a piece of wor2, a transfer of ownership is involved and a party necessarily wal2s away with an obect.= 1
Co//issioner o 'nternal "evenue v. CA
, %7" SC! -&' $"//7(,
, pp. 7B/ $"//'(. n both provisions on warranty of title against hidden defects applies. 1
Diño v. CA
, #'/ SC! /" $%&&"(.;hen a person stipulates for the future sale of articles which he is habitually ma2ing, and which at the time are not made or finished, it is essentially a contract of sale and not a contract for labor 1
'n$&austi 9 Co. v. Cro/5ell
, %& @hil. #4' $"/""(+ even when he e1ecutes production thereof only after an order is placed by customers.
Celestino ( Co. v. Collector
9 +&l. 841 (156)
.f the thing is specially done only upon the specific order of another, this is a contract for a piece of wor2+ if the thing is manufactured or procured for the general mar2et in the ordinary course of business, it is a contract of sale.
Commissioner of )nternal *evenue v. $ngineering $+ui,ment ( Su,,ly Co.
9 64 S"RA 53 (15)
t&e distin$tion depends on t&e intention o parties
* if parties intended that at some future date an obect has to be delivered, without considering the wor2 or labor of the party bound to deliver, the contract is one of sale+ but if one of the parties accepts the underta2ing on the basis of some plan, ta2ing into account the wor2 he will employ personally or through another, the contract is for a piece of wor2. 1
!n%ineerin% 9 Ma$&iner Corp. v. CA
, %'% SC! "'- $"//-(.
A!en#> to Sell
$!rt. "4--( !ssumption by <agent= of the ris2 pertaining to the cost or price of the subect matter ma2es the relationship that of buyerBseller, for the agent does not assume ris2 with respect to the price or the property subect of the relationship. 1
er 9 Co., *td. v. *in%ad
, # SC! '%4 $"/7"(. Consequently* $a( the contractual relationship is not inherently revocable.
-uiroga v. Parsons
9 $8 +&l. 531 (118)
+ or $b( the purported agent does not have to account for the profit margin earned from acquiring the property for the purported principal.
Puyat v. &rco &musement Co.
9 2 +&l. 432 (141)
A$ap v. CA
, %'" SC! #& $"//'(.
!:uatorial "ealt Dev. 'n$. v. Maair 3&eater, 'n$.
, #7& SC! '- $%&&"(+
Al$antara6Daus v. de *eon
, 4&4 SC! 74 $%&&#(+
Heirs o )esus M. Mas$uñana v. Court o Appeals
, 4-" SC! "- $%&&'(.
"o/ero v. CA
, %'& SC! %%# $"//'(+
*ao v. Court o Appeals
, %7' SC! %#7 $"//7(+
4rden v. Aurea
, '-% SC! --& $%&&(+
Ver "ees v. Salvador, Sr.
, '-4 SC! 4'- $%&&(..
Co//issioner o 'nternal "evenue v. Arnoldus Carpentr S&op
, "'/ SC! "// $"/(+
Del Monte P&ilippines, 'n$. v. Ara%ones
, 4-" SC! "#/ $%&&'(.