<h1>Ambiguity over 'appropriate sales tax or VAT' in Notification 102/2007 under section 3(5) risks divergent refund outcomes</h1> Notification 102/2007 grants refund of additional customs duty under section 3(5) subject to payment of 'appropriate sales tax or value added tax,' a term left undefined, creating uncertainty whether zero-rate or statutorily exempt supplies, or goods normally taxable but exempted by separate notifications, qualify. The ambiguity mirrors a prior ruling by the highest court denying exemption where no upstream duty was payable and no cascading effect arose. The unresolved interpretation may produce divergent departmental approaches to granting refunds, hinging on whether legislative intent requires actual tax incidence rather than mere statutory classification as exempt or nil-rated.