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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tonnage computation rules establish conversion bases for container slots and break bulk vessel sharing under tonnage taxation regime.</h1> Rule 11Q prescribes conversion bases to compute deemed tonnage for the tonnage tax scheme under the Explanation to sub-section (4) of section 115VG: containers (measured in Twenty Foot Equivalent Units) are converted to Net Tonnage for slot purchase and slot charter arrangements; break bulk vessel sharing uses a volumetric conversion when cargo is volume restricted and a weight conversion when cargo is weight restricted, each yielding Net Tonnage for tax computation.

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