Motor spirit tax refund depended on loss in the seller's storage installation and a corresponding refund by the seller.

Refund of motor spirit tax was available only where the purchased spirit was stored in the selling trader's storage installation and the loss occurred while so stored, and only if the selling trader had allowed a corresponding refund for the quantity lost. Because the evaporation or leakage occurred in the purchaser's own tanks, and there was no material showing any refund granted by the seller, the statutory conditions were not met. The claim for refund was therefore not maintainable, and there was no basis for directing the Tribunal to refer the question to the High Court.

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Issues: Whether refund of motor spirit tax could be claimed where the loss by evaporation or leakage occurred in the purchaser's own storage tanks and whether the Tribunal was bound to refer the question to the High Court.

Analysis: The relevant refund provision was confined to cases where motor spirit purchased by a trader was stored in the storage installation belonging to the selling trader and the loss occurred while so stored. A refund was also contingent upon the selling trader having allowed a refund in respect of the quantity lost. On the facts, the loss occurred in the purchaser's own tanks, not in the seller's storage installation, and no material showed that the selling trader had granted any refund. The statutory conditions for invoking the refund rule were therefore not satisfied, and there was no basis for directing a reference.

Conclusion: The claim for refund was not maintainable under the rule, and the refusal to call for a reference was justified.

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