14. Taking notice of the popularity, both here and abroad, of the unique perfume called Scent of Silay produced by XYZ Fragrance Company located in Silay City, Negros Occidental, the Sangguniang Panlungsod of Silay City passed Ordinance No. 12345, imposing a tax equivalent to 1% per export sale on “all productions of Scent of Silay by XYZ Fragrance Company”. XYZ Fragrance Company assailed Ordinance No. 12345 on the ground that the same violated its right to equal protection of laws as it was singled out therein. Decide with reason(s).