https://www.taxtmi.com/caselaws?id=264925 For Special Additional Duty refund on imported timber logs later sold domestically with VAT paid, the issue was the correct conversion formula for translating Hoppus Ton into cubic metre. The Tribunal accepted the appellants' rate of 1 Hoppus Ton = 1.416 cubic metre, noting earlier decisions on the same issue and supporting material from Kerala commercial tax proceedings and the Forest Department. On that basis, the higher international formula of 1 Hoppus Ton = 1.8027 cubic metre could not be applied to reduce the refund claims. en-us Wed, 11 Mar 2015 00:00:00 +0530 Sun, 04 Oct 2015 12:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264925 For Special Additional Duty refund on imported timber logs later sold domestically with VAT paid, the issue was the correct conversion formula for translating Hoppus Ton into cubic metre. The Tribunal accepted the appellants' rate of 1 Hoppus Ton = 1.416 cubic metre, noting earlier decisions on the same issue and supporting material from Kerala commercial tax proceedings and the Forest Department. On that basis, the higher international formula of 1 Hoppus Ton = 1.8027 cubic metre could not be applied to reduce the refund claims. Case-Laws Customs Wed, 11 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264925