CTA Case No. 3546 (Decision)

REPUBLIC OF THE PH I LIPPI.NES COURT OF TAX APPEALS QUEZOtl CITY - versus - C.I.A. CASE NO. 3546 COMMISSIONER OF INTERNAL Promulgated : Respondent_ _O_CT_1_0_� 1_994_~ REVENUE, X- - - - - - - - - - - - - - - - - - - - - - ~ - - - - - - - - - X DECISION 1. F>etitioner i:3 :3. dorne:th:: �:::orpora.tion �:iul;.r licem;ed to -q 1 (Exlls. r ::.md .e- 1) is:3U2d bv tll'?. Deoartment of l!.,!-2Ticu.lture ;:JJld.�I J. '-'

, DELlSION- C.TA. CASE NO. %A-J -1 11-. r 1991 . 11�.. 1 1-.:::..::.1---,.:::.1- t-�� th.:::. 1 .� f c- �: ��.!.. !"�-� .�-:--:..;-;..~--.-:J:�.�..-�-,'- � ~'��;..!.�.�--�� tl.-l. . . -.� .1. �-� �-� -. 1�,--.:::.p-:�.:::. -:;.-.- �- - �... t;. �-.- 1t�.�_, ,'-� _.r ,_.r.�.J J1.1. ..t1.�1.�.:.:.,:.. _-__;~�--n---~ ��-�' L -.�. �--� -.1 �- ���-� '- �;::. :~. r~rc�rn _ru..1y � L.t . 1.-..-. -. t. o _rune .~-.o..-.. 1'.:-!...:-)...:-:. _, 1r���.�,:�:-:�. t-J�-�>t�A,�.--�.,1�1,.:,::.!- �-��. \1,.)1.) t :;1�1,.-1 1r-1-J.J. .�1r. ;��}�o�:"fc�;::.d !�!�,.-��t�l-1 rnl. ll' 1r-�.t� -rl ��:-~-��=--' : ~_.-f_-1.::�-:�. 1} D.:::.tt�,.-�,1 ,;;.qt�I-1 ( ,���� t� [ �� ( l f -: - l.t-.i~.. ..-l ~t } r�.::.fjt�I,:::.,.-1 �- � �- �-� -- -� ..._. .].. _ .... �-� �- �.- ... J. �.... �. �-� �-� �-- .1. �-� .-.i. �-�.:.. �- � - � � �- � �- � ...-� �- - ..-;t'rn 14) t-1 ,.-l t1�, :::. ..-�,r�, 11 I \,1_ v .:::.t�J . �-� ....... ~ �-�.!. .... ~~ �:~ ;:.~7,:::.n �-�� �-� �-� ...... 1"''=,��, N�=-- t1. �:1 1 P C_:(_-)(_l. Jr.lt�'--"-'~t�tJ-. 1 � ..... ,_ __ �- r�,f 1''1. 1�-1�-.:�:-:�. o:-_: l. J. _ ... _, �-�... -� .:. �-� - ._ ,_ ,__ �-� _ ,__ petitioner to Pili"pinas Sllell c, Pet.ith:mer iiled, r::.n ~~..ugust 4, 19.32, a claim f.:::�r refund (Exh . l�~ ) ~Hitli th~ ~.i!.~ppellat.e Division of the Bureau of Internal F. 1 :J., �-' 1 t..-� �) tl�� .-. ,;.:�..�'TI t.:~:;'l-!,�_l_t.:-:.;' .11-1 -���!� ,�..-).!- tJ.-.�.-f,�;.;�.. �'=J.�1-l-l 1-.-.-) t'ltd�� t�-.� Jr: ) I 7 (" f:, ' 7 . "~' -{."_! t�::�;'--(l -11-.1. \�T�~- �. L1,�:�:�.!-lr~.. , ._.t '-> c_..,. .�--rt.�� .. ~t::;' I._.- 1L I t specific tax~~: pa.id on refined a.nd rna.nufactured rnin~r::J.l oils, mot.:)r fuel::: aw:l �::lie:::d fuel c�il::: for the period subject of this petition . 6. Pditioner l::.;Jsed its cL=!.ir:n f�:>r refund on S"?.ction :;, of I�I��� r,.-..-. ;.-.�.-..- ���f ir� .p-.,t-::.;'L~-.'-,-1.}>--t'ui'��-�-� ~~:..~��---���t-� � '�--' . 1i "..i� .~,c:,l �-:~!.n��'.-A-l t.1.-.L-.:L::.. ~- �:::"... r::�l'�-'11 '.J ~r -1;.:.:-. ~�:� -_J_l,_n..t�o�-::�:'td�l-�.~� (._".r."_-! Jl f t � l !..� -� _� .1. L �-�- t.l1e .:::::tse �:::.f In�:;ula.r Lumber Co . v.� co-. urt ~ Tax . PI~ppe::t.�ls (_,, E. No. L- ot �-~�. 1or-:�) 7, h�I:t.i';; 2q. .. 1q~ ,:.:; 1. 7. Petitioner a.tt:tehed in it::: letter cla.im for r~fund U1e ._.i!..ffida.vit of its Seni(:�r Vice-Presid~nt an:d the Affid::rvits of four pa.id t11e specific t::G-~ on its purch::t::es (if rnanufactured mine.n:!.l .l)'/ '{J \.)

- .... DE1.::J.S10N- C.T..A.. Ck:.--:E NO. 1Cl46 - P11ge 3 - ~;u n:unarize.d a~; fo11c� ~Ns: FUEL PURCHASES FRCHvl PI LIPINAS SHELL PETROLEUI��il CORPORATION r)R NO . 1���1 Il T TT iJ-. !!..l.l. 't 1 ., July 14 Y;J2�W p ;.6, 0~. 1.50 .~:, 1 c: (�::lt c c: f:� !:!,f;� ,!:!, (l'-:'f) r..} �i, .. ) _,) _j .) l'J .... �-�) -� ( ...., . (_ "'-"' 1 i~.u,g_,�_ -~:, ;, ';j (;} .?:f 7 1 1'7 �:; (' ~� (1 , , t:; ' I .),,}�.) ':J.().) -� ._~:,e pt._._ _)(l 1,2 _y;),5.44 .40 1724f. 1.2 55~.594.40 1. 112 .091.90 Oct. 10 17331 1.22 1,952 ..}3 1I 1(M, r:...7 ?..62 -~) 1 1941 ~' Nov 50 23090 Dec. 1 -~ 24745 ._.J Ja.n. 1? ~)f,_?,1_. 747.-~' ~i Feb . 1' 142 .632 0 1 2 c:) ~) t:! 1) 85�7_.30 4__~:.9 41 11 , ."316t:) (, ."31 �) ~ e, , _ ~:'! . '7C: .) I �-� U f _.! -~:1 ()f) �;5 ::. f.f,n c,n ..'71 1 ivlav' � 3i -~:1 (;l (;} 7!) � 1 _, '-f I - �' " �-� .._. . _, -� ~:. 9991 JT!-l�-nu~�-� --~:_,� (_) 1,459. 691 .77 47214 r�th! �:: 1 47244 - ,_.. .... ./ ._.1 .... 54 �~�60 g: . J.L:.J.lJ. .3~ 1 9?8 2.Ct56. 244.13 1_, 67l,717 .4f;r Ser-)t. �~;(1 l .3 5A_.22 6.64 Oct. ~:. 1 Nov _ 11 1�' ?....,f..... 1�' 4�-�-�::.4. .(.J..g. Dec. ,3.1

- DECISION - C.T.A. CA..CE NO. 3546 - Page4- J;::1.11 . 1C" 6 1 1r~ p _) --:)-') Feb. 9 6 109C::� 215~,.),' fl < 1�3(~ l f�Sr(J(:) 7 f / �') (-. r:r:. ~�'7 ,_!<f..), ,_.! .)C.J ._:t! r..Iar. 11:: 6Sf,,:).3, 64 -~. ooc:' no ) a '-'�' � �' � � L6.p--! � 1c_:} 69 .)t~f 1 7 2 7,9 4 0 .20 -~:.o 69 )-,99 72 7.J ()4 f).2 ~l Iviav 1c--.��, ""7r��, ~)(:P~ f..3 7_.062 ..~)4 ' 1 'I 11 '.) ) 7 4t) -~)0 b37. 000.00 June ., 9 , 94., f�-,� 7 7 75.2,61 o.so ~ [j 7 1�') 7C:,') f. lf'l r:: 1 f.)~ ~ l . - � .... - ..... ) r :. o '"-"--",'1�:� �i-:_..I ,'.�.�i ')�'"! ~-~..'. c)(.:):j .t' (), 1c n ')() rn-.~J-�)j , 7f:l7 } �� � . .l..l ' � ' I '�' J I -I� ulv~ - DE:>cembe-r 1Q- ?-/J p f..10 1',:::.5� 9�. 63 fan . - Decernber 1901 1;'. JTo.-:.h-l. - JT-l1.1-k'� �:JU0C-:~. P?.2.767, 1C,/:t .2 0 ��1 Hc.t��--..-. � �-� t- tl� ;.-. r------,1-.. r-�>=>t'iti ,--�,t� 1--J.-::;-r��1_l_�1-11�� � t�-� r (�,r -- 1�� ��-� p._.!;1;. ., l.~o -:� .P:::' l- f_.i~ t) 1 1 1.) r��!�:�j �\T' l.>..=_.>T'r"�t'T T\n�/T(-.1...-J. fii l ~----1--�~.c. t) ;. } ... _. 1,.,~. .... 1c�-.-.1�- �-� 1 !�.:�.:.:...�:_-�r1-�..-��--�,1L-,--l,-:-�:.-t���t�-� t, �l 1-,-:.:-. �l�t�-i.t~-Lr 'l Hu-L,::-. .�_:\ 1I�-L,-)-l_l_!_l_.t- (.,�.�f rn1 , 11'':."-�,,�-f-�, 17�. <"-�(-)_, r��.-:-:-:1.r'�,t�,:.,:..:r�-,,:.:.t1--t.1. ._f1Cli� J '' ') c::: �=>-� .---.--'.1- t.l- �1>-:-:-:' �-=��r.�-'>-:-::'-��-��1�r�l�(-�� t - .-. .�:1.�~::".>"::-:'-:� r-.--'-�-:1. 1� .�---1 '�J�r�1 1.t.-�:->- r�-�,1-1�1-�--�--1-ld-.-.-:-�-,:-:-.-.=-�- r�-'1� !- 1�I-l �-:-t t-�,1-1�1�-d...-,-_-t..lJ.rc-.--,�---.ll "' !{0 - L L June 2f�, 19f�2, plUS 20:~; interest per a.nnurn. f~_)f tlw �::ont.inUe(l

DELJSION- C.T .A. CA...sE NO. x-46 - Page 5 - Re::;pondent ;::1.l1e~zed Un.t Uw ba. ~;is for petitioner 's claim for . providing for I��J �� !-..:.:..1�1J..A-~,.'�--!� 1�-1� 1~' 1�-��1. .��:�:�.1� ~�..:o.:1 .'�:-:�-.�.�-���t.i�J...-���-��1�1�1 c_) -,..)-.1+ rn:,._:._:..rr-'J� 1- 1�*'�)�11�.'�..-.� ��t 8l. l f., . _, r._.r _ 143::~ tlle refund .:A 2Yt: of tlle specific t::txes paid t.y miners �:::.r forest con.::e.ssiona.ires .:::.n tmulufa.du.red oils used in their operation was "The proceeds of the additional tax on m;:t.nuJ;J;:::t.�J.re.:l edt:; ~311:::t11 a,::crue tc� the road and trrh:t!2._�,e fU1"io:l3 (A the lT).,;Olit.ica.l sui)(livi::;ion for �v�l11t:)Se ��=- ��'�'� ',lA�'t.::.,._., � . .,...lllrlt t �:".' Z::.r�� h~..~.. .I...lA!�-�� l�t-� +11~ --~1�....:4 1 �-� ��-� �..�- .... ��-� _........ .J.. .J .J .-.~. ".J;~.t-:.J.a. {-~Y� .1h.1 ,..�..,- ~>�:-,�,��~,~.::~:-~'t~.�.r.i -�' ~- .. ... �-� \. �' ;-� .-�,il�:: fl�c�,�},::,r�l by ~,o,Tl}P!"l,::>~T,::>!� �<t}':T :I �- � �- � ; �-� (). I �-� ... � -- .t."..r.."1�P-.�� .t.".:. . .. -� l �-� .._ ,�_:.I.t.,)�{''J)~{,� ::.:... c:.:..f!".P,_. l:'..'J'�=...;�u..J' (l .:' :.c�t A �... �-� -� f..-�,t� ti' f"Il1.t�l.c:..!�,-. ,-�,t� ... l ��-� -::::- �-� 1 .... ,.�.,.-.,1-l����;::. cs l� ,-, ~t-1 �:1 1. 1� .:::.c� 1�!-1 tf�lc.l� f ,'-��.r,-r�);.:.:...t.L�-;'.-J,. (�-;�!�ic�..-J ' '"" ._. �-� �-�� --� �-� ._:. �---� �-� _.... ��-� tv-.renty -fiv,:;;. P'f'I -(-&1JtU.L'1 �) f the sp,:;;.cifk: tax paid 1 thereon sha.11 be. refunded by t11e. Collector ol" Internal Revenue upon :=;ubrnis::;ion of proof of actual u.':;e of c�it:; and under ~:dmitH� r:::�:::.nditiono;:; e.numE>Li.t.E>(l in sut) -paragr;:rpll::: �)11' an.::l ti.\!i.) of f;ection one lle.reof., ;:.unendin!2� :;edi�.:m one hundred fortv'� -tv.,;n of tlle. ~� lnt.erna.l Revenue Code : FTovided, further, TlE1.t no tle'11l road shall b,:;;. �:onstructed unless the routes or location thers-of sh::tll have been ;:;.pproved by the Comtni':;sioner of Pul)lic Hig....hvl;::tv' :; after a ,'.-l,;.::,;h.:,.-.t�l���rl.i!�,���::-\t'.l�(-�,�1�1 t'j'�1 -�:-:1t.. �-=��\1..�\.,-.�1.�, ,-����'=-"�1�1 t�,�;,::., rr-.��':-11�t. (~��!� '~-�'1�1 !"'(�',�':-1,--l� !�1�1 �:1(1;::. 1-' ,. int.egr;::1.l and art.icul::J.t.e(i r(:ut.e in tl1e Philippine H <ot�!~ ...; �::n r 'o:..:J:y'u �.-:)�t..J:"�:'.r�_t! .� �:, ,::- 1�;-:~�-.�,�.-l-ll�l�t-.:�:- �. rj 1�.�L�1 ':::',::. t-�.�.t.-..1.�(-) 1-1 t.\-�,/r1;:�-:�,t-1+'��-,/T_.--:=. t;l'..7. ~ l;=, 11 '- � ; ' - � �- ' � ._r .�. .::>f th-s- .Philippine Higllviay l\d. of 195.3.'~ (Emphasis ::;upplied .) �C-�'1-'��t,_��...c_,-,i:;-:-.!-_'�..--:;.,�.. t'..1tl.-~. -J1..-�'�-:1t. -"1_1.�o�:-.f1. r�-~-.1-1_1_1"1"-(.1 ,.-,!-._. -c��rr�.�!�~'-��.�� t.1.::�l-'�~-� !l-�.:-�.,.~�>";-'�::�;'.._:,� ~�.J�-d1�._,.�-.l+ \A����.-}�J-1� l'��-�l \I�Jl '�!;':' 11�1I1--I�t_...:_:...r._} ;= t1�1.::. t�.::.f,1t"i(�l '�-:i��!�l�-,- �il1-1- 1~-����t� l� r�'.��-�:-:�..~�-l�l� !-l;:n:, ,�.�-.�,1�1���:-�'� f'.\:.:'�:-�. ��:.��1--��,(�;.�!�1,.�-.+l.:��:-�-.t�_J+t. ~~!- 1fl]P(} t..-~1-ls_~;_ t..� (�l�=tt't�I�l !-,1t� .... L�.J. .. 1- �- �- � �-� �- .� �...,. ,_._,_., _ V4 1

DEf1SION- C.T .A. CPSE NO. 3546 16' .. 'i/V, l' t'--11� 1��.-:::-.c��-f'�,:�"��,'.����t-� t��J��., t.'.�..t:L::.. 1r.�. �o�.rit�1�1'.-7. 11�r.'. c-.!�1� �.)_.(._i.. ,'I._", 1�t�Lt.-;�,-�t�.�;�-,��c-��-t�, the gc�vernr:nent ca.nnot be rnade to pa.y interest in t.11e a.bsence of t�:�:�:�'...:.'..~.�.t.��~��-c-����=-��1�T ..:-1..P_..t�.t.1-,J..-!..)_t�1�!'".,.'1.11�,=r_-;, f_-..��:�;-.�.,F.( t�.r.�1.�-:~::....tJ�,.�t-� t�-1��it�:�:�t��~�� !-.��)t� . ~ \' - �.-:.�. ,�=-.�+t-�.-:l..:t_].]_+_-!).._-J. 1 '-\�' r.)�~t�!�.)�n:,: 1.c._-,1_�.!-..)1,.-1 1 Uke:,.Iiss- . the governrnent c::.:mnot be rna.de to pay the costs of su.it. Tlk issue in the c::Jse at ba.r. h::.:v:l ::.~lrea.d'v t:�een laid t:) rest .� Commissioner of Internal Revenue v _ Rio Tuba .l'l.ick.el Mining Corporation and The Court of Tax Appeals, G.R. Nos,_. _ A..... 35.!Vt...~.; -A..., 4- ,~- i\ ?-....c 0 2 uc:c.a~.._oA 1- J'>1)- ; ~..~.lh_.~. t--~1 1�t-. t-n-� lp.,. rj :-=�Jc-; t"o- llo-1-r'Y:r!-=;�� ..,...1 �:,I--1fl'"l;:-11.1V I'-..;.f..<_: 1Yt�.:... f..-......:..:.:.!T..i... �~:.--1.1.1 P.1�,~:::�-.�-.;;,�.:�:�.-1� ��11_1,_..�:_:.. l::.j;i,-�,i-n�l .�,:...::..!...�l<.t-.-:�' \..1. L �-~ r .1 .J. ... �............... I)fij"f\:lred tv the f.u.re.:::PJ.- �:A Internai Revenue in ' .L � :v::c(!r�.:L:Jt1ce ;;llitll t.11e f,:)r~g~cdtlg: (ie(:rBe sli(J\,.�.,re(l tlla.t. the Hf::2�11v�r::t.'l Sr.-ecial Fund cc�ntinuwt its e:::-d::terYe U.tr-)� ,_, ; J,. to 19?�5� and 7llcl_::; cln.nnded to the G�enen.1.1 Fund only in 1�}Y~� ~.:\ra::; rrlfi.il1t~ti!1e(i .l{�~~t-- j.{ } ~-='".&d:r;_:,� ait.er t11B effecti l7 it-r';l t:)f ,-� . P.D. N() 711 c�r \,;.,rl"l;.� it ~/.,;;::r::; al>)li:;hed ' in 1~;J66. Tlw st::,.rt fact. remain::; U:r::1.t it rs-tJine(l its :3t:;:,.tu.:: as :::t �::peda.l fund up tc� 1'}~;;.. "Nith the fc�regoi.ng considera.tion. V?e ca.nrwt therefore :;tate \ilith defirl'itene.-;:; that it '.:-t::!.S l?.D. No. 711 Vv'hic1l irn.;.D. liediv' reDe;:tkd Section c-�:, of .R.A . No. ;. 1435'. ~,~le car1 11Ct\,t:,;re";,;rer :; afel;l CC.i!1Cll1(le t11ctt. Secti(H1 5� C�f R.�t �. N�:)_ 14 ~~5� h:: !h::.V�l :111 anc:v::l"Ironi;:;rn t:~ec::J.use �t1"1e Higlrv..ray Speci::;J Fund. after t�;J.:::.=::... no longer e:-dsts . T11e r:ttiona.le for tlle Court'~: decision denying tt-�;::. f\l.lin ..-�1 ;:-11�1-,-1,:� !�;��,�� ,,,r;�.-. -~J. �J" r!~��t�i-4.;r1 :~�-~�t;~:��:�.� 1-;.._:.:�-.�Qir-.�,������, .n...o..-<_.,f:.:�:-.�t~~lt'-��:�:-:� �' I 0 .o..o..&. ��� �-� .i �-1 !�,:::.!-P!�l,.-1 �.� 1 �-� U. �- 1 ' _t, .;) t.h;:J.t tlw specific taxe::: on the::::e r.n::Jnuf::~.ct.ure(i oil::; 1:::.a.id b-::7 the mining and lumber cor.npanie~: no 1on!'-2l-e.t- !- :,��. ,_, - J. , ..... ...

DEfJSION- C.T.A.CJ.SENO. .7646 - Pao9e 7� - a..::(:rued tD the Hi!2�-1�11,.va.-v~ S~r��:-eda1 Fund . But e�-�iven the added dn:umst:::u� ce that the Hi�~hV�lav� Sf.:oe,.~i3.l Fund '-' I Vlhich 1P3S financed by these :=:pedfic taxe-:: :::till continued up t.o 19f�5�. it \ilill be highly inequitable for tl"J.e pri'l::1.te re.:::p�:)ndent if T,..,�;;: were V) rule t11a.t no rei1J.nd of �::p>?.dfic t;::G{es f.':l.id up to 19(~� 5 v.Jhicll :J.ctuanv� a�:::(rued tf.) the Hh~�1lvv'3.V S.1c�edal Fund {. not. ,. :_1 ,. Fnr�, ,-1�! h;:, ;=� rh~ (-;.~t��~t-�=-1 t ��� l;1 r1,~ C!l� ~r;:,rl T'l.lo:=> rT-)�1"1�~,_T;_-�1.t_E>_. -�.l. .. "..}' �- � ��� J. .�. '- '� -� ... '� �' .� �.� 1 �.�- � � l �-\ re~:pond.::-nt ~till did nc�t dir-s-ctly benefit from tlw prr)jed::: supp�:)rted by the High'Vla.;,;r Special Fund. -.;;;,',:::. tl�l;:,r�>=>t� r,-..r t�,:~::�. .' r.r�1r...�....(-..il�l�'J.! r , l,.~.J.. r._i,:::-..�,.-..�-1��..=_1�1�'r"�",t�1 �11�1 �1k� t 1 r� " �~ ;:, I �..- �' L .,. -.� v '"""' 4'-t .... (.l;:).,.. ;:t_nd ruie that rnining and l�.)gging r:::c�mpanies are entitled to tJ1e refund privilege gra.ntea by R.A. No. 1'�55� on ~;pecifk taxes paid up tt.) 19e~i on nEmufa.ctured :.md diesel fuel c�i1:3 . Since tho?. private resp�)n.dent's claim for !.?...I.I1- f� ll.��l.f. ��=� c.-..<..�.,'l\PJ. ...l�-� ��=-��rr-.�~.:.:...-~-�-�1�1.-J<. c--- t �r:<P.�=� _.._ .� l. ..� �-� f.�.. .--:.~.11�.~---~ 1�1�c,t�I�l 1' C:�J~P....Jr"�)� tr.,�.~, .�..11-1�1-T)r - �� L (1 1(.�l� u::> ._;�) t"h'.. ,.::.:.1�1 ,..'.,JA,. lf �i1�1� �. tl�� t }�� + l �,:_1, t . A -~ .1 ,. tr-��,.t�l� ':.i::~<\.l..;.:,>. 1��,,:.:.~c�:po'()ll(-'�,:,:.:.fl"t 1.�~:�� entitled to ::1 refund . It ~:Jiould 1)e rna.de dea.r. 110',,\!B'ler. that .Ri�:::. TUi/:1. is nco!~ entitled to the V.Jho1e amount it d:J.im::: a.�; refund. Tl1e ~;pecific taxes on oiL:: >Nt.dch Rio Tuba paid ior the c).f(::.res;::tid period V-:'ere no longer based on the r .- r-r- �. if 'l i�� h ... f 1/ �:� i�� t .�..-. f' o:1. ~,Jcj�=� i .�. c: 11 ~ -) ..) �=�rJ ~t_r. __J!)"l .~;�:!�::.'-:.'\.r~- _._l.J .p:.l�-:�� 1 ,�l ..:-.,�. J. .._... ~-~� t'_�.r !;' . .1,..~,.1. . . �J _ _~~_. L.a.t::'"l. 1 .L'\ on the increa-sed rat-:?.3 r.nandated under Section~; 15.3 1 ���1� tf�!.::, 1 ��1 .�. ,-_~�1+.1~!,���.I+ 1_:')�f.) '�-�� +"1}�-�1 ti .- ,. �._. "1�,~T=--~�1......1�.�)�t�oJ.:�::>l. TJ.t."i.�l t!):.:�.:"i 0. J.L:�.l.,:-~:.vI,:::�..�+l�J,. 'I_1,-~~ (���(-l�'�- '::' 1r.,,lf 1977. V!e note. 1lO"V�lever, t11a.t tlle la:tt.er la:v.,r c:loes �-t :=, 111.) �' ��=~'r1~---' �--�l'-�...r�i.-..,-:.:_.:,:l. llTyT Jr�.tl - �1.')"'I1. �:I<=> f �1,') t � :=:1:. r~fnn�:i k t"'11~~-.=~�-~ llll.nLl�ll'.,. 'v �-�� �.� �. .) t.� ��-� ;Jnd lurnber comr)..:::mie::: of .:3pedfic t::txe::: D~ aicl on manufa.ct.ured a.nd diesel fuel c�ils . I t .('. 11 }_Tt}:.:.l?.!t' .-..~:t-l� .i.l.t}�-}.~ f.-�&l- .-. ~-~ ( ..f-. )llJ-t..1. { .~ lL:f.}l.-~,,~.lB,lJfto/.'1~� ().J ( 10 3. SCEi".. 7 lt) [ 19<:) 1J), t.he Court held tl1at t11e autll')rized partial reflJ.nd uno::ier section 5� �:)f R._i:.... No . 1455� p:::t.rt3.t.e:::: oi tlw n;;:;.ture oi a t::c-~ exemption ;:u1ci t11eref�:)re cannot be allov.,;eci u.nless granted in tlle ! "Jr".�1(�-,� c:�t 1�� P~�:""l li... .�.--�� l�t�-� -:-:1-!�1..�--+l ,�r-��'-�"=<.t..;.:.,co.�-,-.�-,t�..ir.."..�._�:~...d.. 1v':.11"o1(�-r-l�-j���:;:j:(-i�-p�. -\�.:[1-C~.- t_.t. �_,..~ . . . . ... �-� 4- gra.nt of refund pri'lileges must be strictly constru.ed ::lf'::lin:::t the t:.nm::.1.ver. the basis for tl1e refu.nd :311:::!.11 U L I � 882

DELlSION- C.T .A. CASE NO. 3546 -PageS - �.--�.�-t,r - �sECTi fu'N 1. �--:':.~::�.,.~-�-�L1�...-...,!-1 (v,1-lt=.:....1.-.�-'.'..rtl......-.1...�l-,:.:..;....r.i .a...-"L 'l'j 1 .......1 ./ t>No of the N::t.tir.::onal Intern::-t.l Re~renu.e Co(ie. as a.rnen�.:le(l. i::: further a.rnended tl.) re:v:l ::Js fo11o~i.J~:: .. ~~.EC_ 142._ ~,P. f!{.--,,:.J-_ac .1~!!IX r,.VJ manzi'.Ia~.::-tu.red oils and otli~.r fuels. - On refined a.nrj manufactured minera.1 .::)ils a.nd rnotor fu.e.ls. there :::ha.l1 be collected tl 1-() ll n . . r-� t�:> -1>=..>. --� ,1� ... ~� � l(~!, -C.\ .y..~..r...:~�.� ":r -..."' <t:1 ~.Y ~1' ~.: i>.. t:.:. .t:l ..::... .l~ .l'l.. . 1 ~1�)f L 1L--~1- 1�~-'..-.:0>.t1�. � ~t -1 ,6;� (.'..�!'1!.�:-'�_. f.1.l� "t:':7't.- l�i� t._.,.,.�_-.1- �.. t....: (c) N:::tptll:::t. ga.:::o1ine. and :::tl1 ot11er ::irnilar products of distl11ation. per 11'1-,::;.t- ('!1- H�-�'1'11Yl�-� (�-.�.�:...J,~)O.......'�,�-�.1''�t��?T.' t�=-�:~.;i;o,:�l-l t.... �-��-� r� .::.t-lt=t~r (�,C�� '-��-� _..J_, I �-��-�, �-� 'a' t._) '- - ! ... ':::' {d ) 't:'' ~:r "(~ ~:r ~ :r ~:r ~:r -.::r "'t:"' .::::;. .i~ ..::lo. ,;::... .i':a. ,i";.. ..::::.. .i"::.. ~-l. . � sEC. 2. Section one hundred and iortv -five of the National Internal :Revenue Code; a::: cune'nded, is furt1w r amended t(;. rea.d as iollov.rs: -SEC 14 5_ Sj.?ecific Tax on Iiiesel fuel oil On fuel oil. conunerci::dlv knoVlH ::ts diesel fuel oil, and on all :;irnilar fuel �Al:;. having more 1--� .-..-. t1-� .�-� r- r-1 .-.r� t1� 1- t1-1P.t- P. ~...' t::'-:�-=� -� LP-�. .,-: ....-:~.1-1�1.,:_:_. :q:/:�:'' '-::' .-:.1. -� Jt.-!� .e-.,., rr�)t.--.'Tv-�,~, t��:� .� -� ,... -� :::hall be co11eded, per metric ton, one In the nl.::l::t rec<?.nt (;�Jse (:.f Commissioner of Internal Revenue v _Hon _Court of App~:::als and Atlas Consolidated �~ 883

DECISION- C.TA. C~~ NO. 3516 - Page q - Mining and Development Corporation, G.R. No_ 106913, May l 0, 1994, the Suprer.ne Court ruled "tllat since .t~.t1a.s�s r�-��l:�:-;�-'Jf.i-fl-��,-c�- f,.-l!- ! ";::.1- J._J__f!" �(-l .�--�-I�-,�\!�.::�:-.�1- .�-:'.-1r..-;�::�-.�c--1� -.f.1l�,.-�-.� h1"-';::.c; In..-. ~I_1_1� ,-.--+l t~--.-,.�:-:�-!�1�-�.,1-;�:-:�. 11 (-l�!1�..)., �-c�,�I 1�.;\... �S- }lr�-��r1Jl(-} �-� .l. �-� --- � .&.:&. �.� �- c ,_. 1 tll>=- tt-_.,.;:_:.. 6,-;.t.- ��::�:.>t}f_C._.-(�-1'� -~ ._. r�..:_:.:....fJ�-1-t~"�r,��--l i;_�.;;c:>.J.�c_��,�.:_.:.,;j. ,...�J� r�I t~}d� {_::.. 1�..,J f--',-�:-;~,c._�..c_-;1r-_.,;.:_:..\�_�.�1'.f..i..;.:_:.. �1 h\7 . <~:::-,:�:.".rJ' t_�l�(�J� r:i -CJ � 1 and 2 of f:..l!... _No. 1435 and w::�t �:::.n the increased ra.te:: under Sections 153 :::twl 1=:l:r of the TcJX (:O:::�de oi 1977, provided the f. f���r� _.�~ r�t�:�:�'c--��'��-'��Jt.�l' tt�)...:..:..-'��-�1 tt-).e"-'.-..--...-d,.1~.-,.;:.:.�_.�:._:_-_ (._.�1.-~_iJ� !�I.&-,.-c...-J �.) !",._:;._!"_1._11}'�-'! c--�-1I1-�,-}-�JJ.t�'��-1� t~-I--c.-. tr.!~orj..;.::..... 1-.1:r�1' t1�11'!-1 t..~..A,T0.1 r�r-,�,r-r-1 t1�1c. -���!� t11"' t,-. hP. �r;::.�~~t-c� '( �-�I...:.J. ._ 1 ., .�.~ -1�--~�,t. ��c�-.� � -� r--, -~, ,,,-r1;::.tlt �. -� t'--~-~-,.'.:74 �c--�,.�--.�, ,L.l.-,:-..-1-l-t� .!'....) :"...4 �J �I�;�:-�:..f..J..1. +.11(.',A1.o.;c;..�.~rl .---.r� 1. �-� �-� -... ... f... �. � - � t__ .. U I ' an-::l .". '.t11s ' judicia.l cl:::dm f or refund ~.vas rm.v:le only on 2 1 July _��.-�-�-.�,-,~~-;-:~::.-<-.. t-1� �l 1��c--� (._",.-._�.���'l1_-.-j+'-~ 1'-c-�-1;:�:-�.1-t- '��'''1�t_t.-lJ,. 1��1;�-.-, ,�.--'--t�l-1;:-:..�1- r�;:�:-.�,-.-_-.-t_��.��1~1!�c�--�,:�-:�. 1.��/�1-�1� t~ t-r----~. �,---.�,.-.--,�H"}TI)J-J-t_"..'-;-- t.}-.�,1P-~- f l�-lc. tJ�,-. '-:--'�.r�l.l�.,,�.��.��,n-�r�l!_~. �,..). t .-, ti 1-1� .-. c._�tr1-��-��"�-�'-�r.��Ji. -..�'!l;:�.�:.f '1 1{.j--.:_~f_.-_::�.�.::,- 1-.. '' !"! ;::.r�ti �-: : c ,_o �-� .._, -~ r�...'-1f1 --~ t -::- 1._. v t �;::. [l j�t.L"1 ,���.!+-�:::1-, l ) �v ).._. rr���'e-. ... . �-� .._ �- �,) �� .::T� ..; :.. 1 ;:_:,_!1. (_!_ ) (_-._.~f 14 I��I_(_:r _ ~ __,!!.. _ .~. ~ c, li ��,�,it,:;.rl l"�(�,~~;r;::.,;r;::.r t-r� �1-� t�-1�1.>.. =�-�- nr-��:'--'-.F./ t-1.(-1;�:-�:-!lt_c_._-, ~tl�l::�--�H- .�...l~-..c,. - .1.-.. l.l.!..A-1. - ��-� �- -� J. �-� t . �-- , �-�- } .A. - -- � ' _ ... 1(..,..... t.r. 1 C"1 CJ ~:� .���--' t\-.�1.1:-:...- :- '-) ._. �' by petitioner on Nov-s-rnber 1--.-.--'--.-J r�r�-~----c� -1_r.-t.;.�) t�1 ;-..l+ .i~o.t-l,i:-:,.. pa.yrnent:; rw:v:le Vlithin the t.wo-yea.t� pre:::criptive ,period for filing a judicta.l da.ir.n fc�r refund_. it. appearing tll:::tt tlle petition for Th-�n-c�-;�' the doc:urnentary evidence comput:ltion h1 the refundable aEwunt of ~;pec:ific: taxe~: : (S-ee

DECISION- C.T.A. CASE NO. 354.6 -Page 10- COMPUTATION OF THE 25m SPECIFIC TAX - REFUNDABLE PURSUANT TO SECTION 5 OF R.A. NO. 1435 Iv13.nufact.ur~d Oils Tax Rat.h Die~3el 3lA7 MT P 1.00/!vlT f") ~�:;l> , (C)� ' 1/ :'/7 . ()rt 0. 07/L ;; Oil 0: Lubricants -~;~~~! 2 . 42 .3~ L O.Od/ L ., 0.06/L Extra GasoEn.::.- 222,000 L ? fl fl "f). 1. ~) l.ool ��� ! ( � ':;J . -~ 444.000 L Regular Gasc�line 17,760.00 ;; c:..)2 0.00 'r-,...-1 T�� v,;;.c l r._. l~\ �.:::;-,!r'.} ~� r..�1� �l ; ... d.-.... ,:, rt-��' �d� 1��'��� 1 ' �.L��l 1�..�.i;;._,.!- !, !.,, !_ Sec:; . i c,, 2 of R.J.i;J. . N�:::. 14 _3. ~) P?._., .?_..1, f. p~� ,q. ..(- . " 1 � \o � RE?fun(lable T::m Rate unc:ler Sec. :) of :R �6 No. 14-~~. 5, i. A1viC!UNT KEFUNDABLE P20/ J74 .15 ,.�,1�1 t1�1.::. ��:.=r.. >t.L1t1�.�.\"t"...rl ��� ,-,!- �=�n>=> .-'1�!�1�,., ,��at�1r.1r�t tl�1i�=� ._. ~-- �~�t�r�r..-ll l!�rt ._� 1.. �-� �-� - �-� h- .~�:1.~..\-~:~ ��>=>t-1 1� 11(�-- l''=-'�t~L-l l.:�-:�. J �~�J. ... ._ , l~�)llft -.... �/ ~� '.:-'� ... �-� - �� ... -� �.�.� !. �-� - ..., � ... ...- .�,r� "'f t1�1,::. ,-.. �">T�,...t� ��i r...\, lllf.{l:l. 1.:_ ... .,_. .: a1:.!'!'1�6._. J-J�!'il.:�.�:...r:��..:��� �.-:t.l�J-t�1~-�1'�.-��lr�l�C.....,,-.:.�:.(j 1"...1T>T' l�0<:1. T\'�YT 1._. t.l.�-1 �.:-1!1_-.. tl}A ..� -..- r�o11A(�ti' �.... ... ._,. �.., ... fV",!"i '�.J t11e tJx V-l3S arbitrary (Collector v. Prieto, 112 PhiL 907; Commissioner v _ Asturias Sugar Central, 2 SCRA 1140; Commissioner of Internal Revenue v _ American Rubber Co., 18 SCRA 842; Atlas Fertilizer . Corporation v . Commissioner of Internal Revenue, 100 SCRA 556; Shell Philippines, Inc. v _Central Bank of the Philippines, 162 . SCR.A 62 3). There is no l:::tv-.r authorizinq�-' the f,_!;T;:Ult of interest nor (�-��'--..'�lll?..>.. �f-�'t.i..r..."�-l� !-1 ,�.--�,� !- t.t."..�..>L=.>�. c�-'�p~ ;.;_,. �c�-�-�!if1 i.1.,��.-.-. t"�~'-1�-~':�L7 .t..�r�l�--~��H�.-+1.s.:�-, 1�1-1 �'-=�'t!} '':-'<'�+l "'h-.."1. f- f ?':1.f Y 1...� manner. Rulh .rt-�;..:..>�-t�t' r'�i��.�-~�lt�r-.:�:-�.t� ~~--)� TiT nr��-� 1>=>�=�c� ..-, t~1P!'~..ric;::. r1-�l!-.�.-v� r' .i.r�-l>=..>. (�-l 1.~.....~f..vT (<'.c.ctt-on 1 of v il .� �- 1 ..J='!U=' �-� �- ��.. l .a. �-� (' ... ._. �-� 142, Revised Rules of Court~ Co~lector of Internal Revenue v . Convention of PhTppine Baptist Churches and the Cour t of Tax Appeals, 2 SCRA 10).

DECISION - C.T-~� CA..CiE NO. 3546 - Page 11 - WHEREFORE, t11e petition ic-r revievll is hereby GRANTED. n.r:~. �.-�:."""J- 1r-�,[��-�,t�l ����l. �o�-�t�!t-� 1.�c--� 11..:...:-t�...p. t~-��,~/;r .�.--��,r�(�-lr.:,..:.t��.,o., (...l. t.....~....- f ""'fund 1r~ f�t::;q. ';r,..,_-�.,r� ,�.--��,1� nI""""~tt-.�t.!.OI:l "0-" f 'fi:r .1 .&. �=�1��(1 I...J, ... ... fUPl ,....-..>1'1- 1-t...V..�.;...=...t...l. l~.I,. f)p t� (' l~-4�-.'=- �i�c-��,�:-:�,,.-..1 Cb I:,?{.C_, f�-)11�1.1A�,.�) r..1.. 1'1-c..�) r-l�!'-r(-l 11-1\J.�_i t � t� r � ?t�l tc� r._lf.l' ;�-:�:.�c-��..:..:..l �~ 1-� _\J. _.. v .;.... �---� �)ils pursuant t,.:~:� the provision of Section 5 oi Republic Act No. SO ORDERED . .' 1 V ~ -.~(AN "--JetI- . RAMON 0. DE VEY �6..s�;(;.ciate fudge WE CONCUR : ~Q.. ~ ERflESTO D. ACOSTA �.GRUBA 988

DECIS10N- C.T.A. CA.SE NO. 3516 - PafP 12 - CERT IFI CAT 10 N ccnsu.lt3.t.ion among tlt.e m~mbers r:.f .. 11e Court oi Ta.x .~.pptoals in ��t1� . 1;� ' ' ' II r�,�� r�,.--t;t1't1� ,,1. .-, .-.......-,t���i�:jt"r..�� ���f 11� A+� t1����1��� T�T1.+1� "'�.. 't,~.~....r..,.�.M. !'1. t:. l._.f::: 1/',' 1_. 1 ..:) t:'l._. -� I...,. 1 ,.),: J.L! _. t... "::: 1 111 p� . �� J.) -�.1.!"::' ._. .) .1..:1 ..rl-� - 1. .� I._. 1. ~Q ~ ~ ERNESTO D. ACOSTA J' P.. t"f:!-C��-��t' c-lt't1C-~f '-l��'~-l ~ n<"v� 98 7

0. DECISION - GTA GASE .NO. 3546 ANNEX ' A" QUANTITY I N L I T ERS Invoice Oil and Extra Regular 0. R. No. Exh. No. Date Exh. Diesel Lubricants Gaso I ine Gasoline 24743 G 85714 11-18-80 G-3 4,400 88085 11-ZI-80 G-7 1,260 47564 11-26-80 G-12 10,000 47595 11-28-80 G-13 6,000 2,000 2,000 2,000 47584 11-28-80 G-14 10,000 2,000 2,000 47509 11-18-80 G-16 3,000 2,000 47508 11-18-80 G-31 8,000 2,000 2,000 47511 11-18-80 G-32 10,000 2,000 47521 11-20-80 G-33 10,000 4,000 47522 11-18-80 G-34 10,000 2,000 47526 11-19-80 G-35 8,000 2,000 47527 11-20-80 G-36 8,000 47535 11-21-80 G-37 6,000 47539 11-21-80 G-38 10,000 47540 11 -22 -80 G-39 10,000 47548 11-22-80 G-40 . 6,000 47555 11-25-80 G-41 10,000 47556 11-26-80 G-42 10,000 47563 11 -25-80 G-43 10 ,000 47572 11-25-80 G-44 6,000 2,000 47583 11-27-80 G-45 10,000 27599 H mol 12-02-80 H-1 8,000 47604 12-04-80 H-2 10,000 47624 12-03-80 H-3 6,000 2,000 47622 12-05-80 H-6 10,000 47623 12-06-80 H-7 10,000 53756 12-09-80 8-8 8,000 53755 12-10-80 H-9 10,000 53788 12-13-80 H-10 10,000 53 773 12-11-80 H-11 10,000 53790 12-16-80 H-12 10,000 53803 12-16-80 H-13 10,000 53827 12-20-80 H-14 10,000 89513 12-23-80 H-15 4,305 88134 12-05-80 H-16 4,600 89501 12-19-80 H-17 9,114 47650 12-06~80 H-18 4,000 53753 12-08 -80 H-19 6,000 53783 12-10-80 H-20 8,000 2,000 89527 01-03-81 H-21 1,680 89528 01-03-81 H-22 1, 260 53811 12-16-80 H-23 6,000 53826 12-19-80 H-24 6,000 53847 12-24-80 H-25 6,000 2,000

DECISION - CTA CASE NO. 3546 ' ANNEX "A" - z- Q0 ANT I T Y I N L I T E RS Invoice oil and Extra Regular O.R. No. Exh. No. Date Exb. Diesel Lubricants Gasoline Gasoline 88H9 12-12-80 H-26 1,050 53849 lZ-24-80 H- 27 10,000 54059 12-27-80 H-28 10,000 53811 12-18-80 H-29 10,000 53804 12-17-80 H-30 10,000 53767 12-10-80 H-31 10,000 53819 12-19-80 H-32 10,000 53714 12-11-80 H� 33 9,000 2,000 2,000 54071 12-29-80 8� 34 6,000 2,000 2,000 28 55 5 54058 01�03-81 I-1 10,000 z,ooo 53948 01 � 03-81 I- 2 8,000 2,000 2,000 H121 01 -0 7-81 I-3 8,000 2,000 2,0 00 54116 01-06-81 I-4 10 ,000 Z,OOO 4,000 54120 01 -06-81 I� 5 10,000 2,000 2,000 54117 01-07-81 1� 6 8,000 2,000 54142 01 -09 -81 I-7 10,000 2,000 5H44 01-13-81 I-8 10,000 54 166 01-14-81 I-9 8,000 54161 Ol.-16-81 I-10 10,000 89739 01-14-81 I-ll 120 5H97 01-21-81 I-12 8,000 54196 01-21-81 I-13 10,000 5H27 01-06-81 I-15 6,000 2,000 SH50 01-09-81 I-16 6,000 2,000 54172 01-14-81 I-17 6,000 5H80 01-15-81 I-18 6,000 54141 01-08-81 I-19 10,000 54195 01-22-81 I-20 10,000 54194 01-23-81 I-21 8,000 54216 01-23-81 I-22 10,000 54215 01 -2 4-81 I-23 8,000 54239 Ol-27-91 I-24 10,000 54238 01-29-81 I-25 8,000 54245 Ol-28 -81 I-26 10,000 54246 01 -28-8 1 I-27 10,000 54268 01-29-81 I-28 10,000 91007 01-27-81 I-29 4,6oq 89754 01-16-81 I-30 4' 47~ 91005 01-26-81 I-31 4,38 ~ 91004 01-26-81 I-32 4t 60 ~ 54199 01 -20-81 I- 33 6,000 2,000 54225 01-23-81 I-34 8,000 2,000

�. DECISION - CTA CASE NO. 3546 ANY EX "A' - 3- QUANT I T Y I N L I T E RS rnvoice oII and Extra Reg ul ar 0. R. No. Exh . No. Date Exh. Diesel Lubricants Gasoline Gasoline 54283 01-31-81 I-35 4,000 2,000 2,000 54259 01-28-81 I-36 8,000 2,000 54266 01-30-81 I-37 10,000 54 276 01-31-81 I-38 10 ,000 91016 01-29-81 I-39 2, 940 28580 J 54143 01-09-81 J-1 10,000 54289 02-07-81 J-2 10,000 54288 02-03-81 J-3 10,000 54325 02-11-81 J-4 10,000 54324 02-10-81 J-5 10,000 54341 02-14 -81 J-6 10,000 54342 02-13-81 J-7 10,000 91063 02-09 -81 J-8 80 54299 02-04-81 J-9 8,000 2, 000 54318 02-07-81 J-10 6,000 2,000 H349 02-13�81 J-11 8,000 2,000 91130 02-13-81 J-12 1,680 91129 02-13-81 J-13 420 59018 02-17�81 J-14 10,000 59069 02-24-81 J-15 10,000 59070 02-25-81 J-16 8,000 2,000 59088 02-26-81 J-17 8,000 2,000 91025 02 -02-81 J-18 1'4 70 91026 02-02-81 J-19 1'4 70 91149 02-17-81 J-20 4,585 91251 02-17-81 J-21 4,600 91138 02-16-81 J-22 4,528 91137 02-16-81 J-23 4,600 59021 02-17-81 J-24 6,000 2,000 2,000 59045 02-21-81 J-25 6,000 2,000 2,000 59084 02-25-81 J-26 8,000 2,000 59089 02-27-81 J-28 10,000 59091 02-27 -81 J-29 10,000 . 6,000 59106 02-28-81 J-30 2,000 2,000 91078 02-09-81 J-32 1'050 91292 02-24-81 J-33 210 45292 01-12-81 J-34 6,000 3,000 36063 K 59190 03-09-81 K-1 10,000 59142 03-03-81 K-2 6,000 2,000 2,000 91315 03-02-81 K-3 100 91341 03-04-81 K-4 420 59172 03 -06 -81 K-5 8,000 2,000 990

�. DEC IS ION - CTA CASE NO . 3546 ANNEX 'A' - 4- QUANTITY I N LI TERS Invoice Oil and Extra Regular 0. R. No. Exh. No. Date Exh. Diesel Lubricants Gaso I ine Gasoline 91429 03-10 ~ 81 K-6 4,589 91430 03-10 -8 1 R-7 4, 361 92051 03-19 -81 R-8 &K-9 4,600 91441 03-12-81 K-10 4,330 59174 03 -07-81 K-11 6,000 92103 03-25-81 K-12 80 59202 Ol-10-81 K-13 4,000 2,000 4,000 59244 03-15-81 K-14 6,000 4,000 92076 03 -20-81 K-15 300 6W8 03-21-81 R-16 6,000 2,000 2,000 59014 02-19 -81 K-17 8,000 2,000 59150 OJ -05 -81 K-18 10,000 59149 03 -07-81 K-1 9 10,000 59173 03-07-81 K-20 10,000 59175 03 -08-81 K-21 10,000 59198 03-10-81 K-22 10 ,000 uoo 59205 03-11-81 K-23 6,000 59244 03-12 -81 K-24 10,000 59235 03-13-81 K-25 10,000 59236 Ol-18-81 K-26 8,000 2,000 5923 7 03-17-81 K-27 10,000 59243 03-17-81 K-28 10,000 59242 03-14-81 K-29 10,000 62267 03-19-81 K-30 10 ,000 62350 03-31-81 K-31 10,000 62322 03-25-81 K-32 8,000 2,000 59191 . 03-11-81 K-33 10,000 59228 03-02-81 R-34 10,000 62312 03-27-81 K-35 8,000 2,000 62309 03-25-81 R-36 10 ,000 62311 03-27-81 K-37 10,000 62346 03-31-81 K-38 10 ,000 62334 03-28-81 K-39 10,000 59227 03-13-81 R-40 10 ,000 59226 03-13-81 K-41 ' 10,000 92003 03-13-81 K-42 5,460 92002 OH4-81 K-43 210 62256 03-10-81 K-44 6,000 2,000 2,000 ;<f. 91299 03-04-81 R-45 210 62279 03-20-81 K-46 10 ,000 62282 03-21-81 K-47 10,000 59193 03-10-81 K-48 10,000 ~91

!DECISION - CTA CASE NO. 3546 ANNEX 'A' � 5- QUANTITY I N L I T E RS Invoice 0il and Extra Regulae 0. R. No. Exh. No. Date Exh. Diesel Lubric ants Gaso Iine Gasolioe 62H7 03-31-81 K-49 10,000 36093 L 6WO OH8 � 81 L-1 10,000 62335 04-01-81 L-2 10,000 62367 04-02-81 L-3 10,000 62391 04-03-81 L-4 10,000 62441 04-11-81 L-5 10,000 62455 04-13-81 L-6 10,000 62401 04-06-81 L-7 10,000 62433 04-10-81 L-8 10,000 62425 04-09-81 1� 9 8,000 2,000 62479 04-18-91 L-10 10,000 62496 04-20-81 L-11 8,000 2,000 62545 04-23-81 L- ll 10,000 62555 04-25-81 L-13 8,000 2,000 92194 04-09-81 L-14 21 0 921Sl 04-01-81 L-15 4,400 92152 04-01-81 L-16 4,600 9ZZ22 04-13-81 L-11 1,260 62374 04-03-81 L-18 6,000 2,000 2,000 62429 04-09-81 L-19 6,000 2,000 2,000 62443 04-11-81 L-20 8,000 2,000 9Zl66 04-21-81 L-21 630 62456 04-13-81 L-22 8,000 2,000 624 57 04-14-81 L-23 8,000 2, 000 62497 04-21-81 L-24 6,000 2,000 2,000 92193 04�08-81 L-25 840 62310 03-24-81 L-26 10,000 92169 04-03-81 L-27 4,400 9Zl88 04-04-81 L-28 4,528 92170 04-03-81 L-29 4,600 . 62542 04-23-81 L-30 8,000 2,000 62532 04-22-81 L-31 8,000 2,000 62533 04 -2 2-81 L-32 10,000 6Z553 04-28-81 L-33 10,000 62569 04-29-81 L-34 10,000 62586 OH0-81 L-35 8,000 2,000 92268 04-22-81 L-36 4,600 92252 04-22-81 L-37 4,4VO 92290 04-29 -81 L-38 1,610 92292 04-29-81 L-39 1,4 0 62552 04-24-81 L-40 8,000 2,0 00 62584 04-29-81 L-41 6,000 4,000 99 2'

]DEC IS ION - CTA CASE NO. 3546 ANNEX 'A' - 6- Q0 ANT I T Y I N L I T ERS Invoice Oil and Extra Regular 0. R. Bo. Exh. No. Date Exh. Diesel Lubricants Gasoline Gaso I ine 62593 05-01-81 L-42 8,000 2,000 62442 04-11-81 L-43 10,000 62568 04-28-81 L-44 10,000 62580 04-28881 L-45 8,000 2,000 62560 04-24-81 L-46 10,000 39970 K 68019 05-22-81 H-1 10,000 62699 05-14-81 K-2 8,000 2,000 62700 05-20-81 H-3 8,000 2,000 62725 05-16-81 K-4 10,000 62736 05-19-81 K-5 10,000 62747 05-19-81 H-6 10,000 62749 05-20-81 H-7 10,000 68005 05-21-81 H-8 10,000 92463 05-25-81 H-9 420 92460 05-25-81 K-10 300 62 702 05-18-81 K-11 10,000 68021 05-22-81 H-12 10,000 92441 05-20-81 K-13 120 62739 05-18-81 K-14 6,000 2,000 2,000 62619 05-05-81 H-15 10,000 62631 05-06-81 H-16 10,000 62632 05-06-81 K-17 10,000 62594 05-02-81 K-18 10,000 62607 05-02-81 H-19 10,000 62651 05-08-81 K-20 10,000 62658 05-09-81 H-21 10,000 62661 05-12-81 K-23 8,000 2,000 62662 05-12-81 H-24 10,000 62684 05-14-81 H-25 8,000 2,000 62685 05-13-81 K-26 8,000 2,000 62690 05-13-81 K-27 10,000 62691 05-12-81 H-28 10,000 68020 05 -21 -81 K-29 10,000 68042 05-26-81 K-30 8,000 2,000 62628 05-05-81 K- 31 6'00'0 2,000 2,000 62663 05-09-81 K-32 6,000 2,000 2,000 62686 05-12-81 K-33 10,000 92408 05-15-81 K-34 210 92417 05-18-81 H-35 1'130 62715 05-15-81 H-36 8,000 2,000 92461 05-25-81 H-37 1,680 68047 05-25-81 K-38 8,000 2,000 89 3

]DECISION - CTA CASE NO. 3546 ANN EX�A' - 7- Q0 ANT I T Y I N L I f E R5 Invoice 0i1 and Extra Regul ar 0. R. No. Exb. No. Date Exh. Dies el Lubricants Gasoline Gaso I ine 73513 05-29-81 MmJ9 8,000 2,000 2,000 92496 06 -01-81 H-40 1,260 3,000 92497 06-01-81 M- 41 1, 770 2,000 92498 06-06-81 H-42 1,680 2,000 2,000 73541 06-01-81 H-4 3 6,000 2,000 2,000 2,000 92362 05-13-81 H- 44 4,600 2,000 2,000 92363 05-19-81 H-45 4, 518 2,000 2,000 92364 05-13-81 H-46 lt,600 92418 05-18-81 H-4 7 110 92453 05-21-81 K-48 1,260 73512 05-30-81 H-49 10,000 73522 05�31-81 H-50 10,000 62621 05�07�81 H-51 10,000 6Z620 05-05-81 H-52 10,000 39991 8 73544 06-02-81 N-1 10,000 68008 05-20-81 N-2 7,000 94 714 06�11-81 N-3 210 73632 06-09-81 N-4 6,000 2,000 73590 06-04�81 N-5 10,000 H657 06-05-81 N-6 210 94665 06-08�81 N-7 4,600 94664 06-08-81 N-8 4,5 58 94662 06-05-81 N-9 200 73508 05-28�81 N-10 10,000 73537 06-01 -81 N-11 8,000 73553 06-03-81 N-12 8,000 73566 06-05-81 N-13 10,000 73620 06-09-81 N-14 10,000 73567 06-05-81 N-15 8,000 7l618 06-09-81 N-16 10,000 73688 06-17-81 N-17 10 ,000 73631 06-10-81 N-18 10,000 73630 06-11-81 N-19 8,000 7364 7 06-12-81 N-20 10,000 73646 OF11-81 N-21 10,000 73679 06-13-81 N-22 10,000 73701 06-18-81 N-23 8,000 73552 06-03-81 N-24 10,000 73660 06-13-81 N-25 8,000 96123 06-18-81 N-26 4,513 73738 06-22-81 N-27 6,000 2,000 3713 06-18- 81 N-28 6,000 \ 2,000 . 99 4 ''-

!DECISION - CTA CASE NO. 3546 ANNEX ' A' - 8- QUANTITY I N LITERS Invoi ce 0il and Extra Regular 0. R. No. Exh . No. Date Exb. Diesel Lubricants Gasoline Gasoline 7451 3 06-25-81 N-29 10 ,000 94721 06-11-81 N-30 4,600 73723 06 -23-81 N- Jl 8,000 2,000 2,000 1J 12 2 06 -20-81 N- 32 8,000 2,000 2,000 73737 06 -24-81 N-J3 10 ,000 2,000 2, 000 737 J6 06-23-81 N- 34 10,000 2,000 73746 06-23 -81 N-35 8,000 2,000 7374 7 06-23 -81 N-36 10,000 2, 000 74514 06-26-81 N-37 10,000 2, 000 2,000 74515 06-27-81 N-38 8,000 2,000 2,000 745 25 06-30-81 N-39 8,000 2, 000 74524 06-2 7-81 N-40 10,000 74 537 06 -29-8 1 N-41 6,000 2,000 13721 06-26-81 N-42 10,000 51475 0 81554 09 -21-81 0-1 8,000 2,000 96935 09-24-81 0-2 9, 200 81576 09 -24-81 0-3 10,000 81608 09-28-81 0-4 8,000 77 274 08-21-81 0-5 10,000 17275 08-21-81 0-6 10,000 77 49 7 09 - 16-81 0-7 10,000 77498 09-16-81 0-8 10,000 81535 09-20 -81 0-9 10,000 81534 09-20-81 0-10 10,000 81555 09 -22-81 0-11 8,000 81556 09-22-81 0-12 10,000 81569 09 -24-81 0-13 10 ,000 10,000 8mo 09-25-81 0-14 96961 09 -28-81 0-15 420 96962 09-28-81 0-16 1,680 81509 09-19-81 0-17 10,000 81510 09-17-81 0-18 8,000 81593 09 -28 -81 0-19 10,000 81594 09 -26-81 0-20 8,000 81611 09-29-81 0-21 8,000 81612 09-29-81 0-22 10,000 81557 09-30-81 0-23 10,000 173 79 09-03-81 0-24 8,000 96815 09-08-81 0-25 1,070 77421 09-07-81 0-26 8,000 774 57 09-10-81 0-27 10,000 77481 09-14-81 0-28 6,000 2,000 ~9 5

]DECISION - CTA CASE NO. 3546 ANNEX 'A' - 9- Q0 ANr I T Y I N L I T ERS Invoice 0il and Ext ra Regular 0. R. No. Exh. No . Date Exh. Diesel Lubricants Gasoline Gasoline 77366 09-02-81 0-29 7,000 3,000 17342 09-01-81 0-30 8,000 2,000 77368 09-02-81 0-31 . 10,000 77367 09 -02-81 0-32 8,000 2,000 77383 09-04-81 0-33 10,000 7138 2 09-05-81 0-34 10,000 77429 09 -0 8-81 0-35 10,000 17 430 09-08-81 0-36 10,000 77 441 09-09-81 0-31 10,000 77442 09-09-81 0-3 8 10,000 17 463 09-1 1-81 0� 39 0,000 2,000 17464 09-11-81 0-40 8,000 2,000 815 20 09-18-81 0-42 8,000 2, 000 96926 09-23-81 0-43 840 96847 09 -07-81 0-44 1,050 511858 p 69670 10-08-81 P-1 9,000 00842 10-14-81 P-2 9,000 83367 10-14-81 P-3 3,000 3,000 81369 10-14-81 P-4 6,000 83370 10-1 4-81 P-5 4,000 83406 10-11-81 P-6 6,000 83 407 10-16-81 P-7 4,000 83408 10-17-81 P-8 8,000 2,000 81485 10-26-81 P-9 6,000 83486 10-26-81 P-10 6,000 81001 10-27 -81 P-11 8,000 2,000 81006 10-28-81 P-12 10,000 87007 10-29-81 P-13 8,000 2,000 83321 10-12-81 P-14 10,000 83416 10-17-81 P-15 10,000 83439 10-20-81 P-16 ' 8,000 2,000 01422 10-19-81 P-11 9,200 81649 10-01-81 P-18 6,000 4,000 83292 10-05 -81 P-19 8��ooo 2,000 81637 10-01-81 P-20 6,000 2,000 2,000 00827 10-12-81 P-21 1,260 83331 10-10-81 P-22 6,000 2,000 2,000 96923 09-23-81 P-23 9,000 81646 10-02-81 P-24 10,000 81645 10-02-81 P-25 1,000 3,000 81618 09-30-81 P-26 8,000 2,000 81622 10-01-81 P-27 8,000 2,000 996

DECISIOY - CTA CASE NO. 3546 ANNEX "A" - 10 - QUAI T I T Y I N L I T ERS Invoice 0if and Extra Regular O.R. Mo. Exh. No. Date Exh. Diesel Lubricants Gaso I ine Gasoline 83316 10-08-81 P-28 10,000 83315 10-08-81 P-29 10,000 83303 10-07-81 P-30 10,000 83299 10-07-81 P-31 10 ,,000 81506 09-17-81 P-32 10,000 83291 10-06-81 P-33 10,000 77 476 09-17-81 P-34 7,000 3,000 83314 10-09-81 P-35 10,000 77 48 7 09-15-81 P-36 10,000 01401 10-16-81 P-37 !,050 00850 10-15-81 P-38 840 83373 10-13-81 P-39 10,000 83394 10-15-81 P-40 6,000 2,000 2,000 83354 10-12-81 P-41 6,000 8335 7 10-12-81 P-42 6,000 83356 10-15-81 P-43 4,000 83353 10-12-81 P-44 4,000 83286 10-05-81 P-45 10,000 83467 10-23-81 P-46 8,000 2,000 83471 10-24-81 P-47 10,000 83434 10-19-81 P-48 6,000 834 33 10-20-81 P-49 4,000 83432 10-20-81 P-50 4,000 83431 10-19-81 P-51 6,000 83430 10-20-81 P-52 5,000 83429 10-19-81 P-53 7,000 83468 10-25-81 P-54 10,000 83454 10-22-81 P-55 6,000 83452 10-22-81 P-56 6,000 83455 10-22-81 P-57 6,000 83453 10-22-81 P-58 4,000 01464 10-28-81 P-59 630 83495 10-27-81 P-60 6,000 2,000 2,000 01474 10-30-81 P-61 630 00830 10-15-81 P-62 840 87011 10-29-81 P-63 10,000 61155 Q} 54880 R} 01674 11- . -81 R-1 420 01662 11-07-81 R-2 420 87207 11-12-81 R-3 10,000 01486 11-03-81 R-4 840 01485 11-03-81 R-5 1,680 99 7

DECISION - CTA CASE NO. 3546 ANNEX "A" - 11 - QUAN T I T Y I N L I T E RS Invoice 0i1 and Extra Regular 0. R. No. Exh. No . Date Exh . Diesel Lubricants Gasoline Gasoline 87169 11-10-81 R-6 6,000 2,000 2,000 8713 7 11-07-81 R-7 8,000 2,000 87058 11-03-81 R-8 8,000 2,000 83368 10-14-81 R-9 4,000 87307 11 -20-81 R-10 6,000 2,000 2,000 87022 11-03-81 R- 11 10 ,000 87023 11-02-81 R-12 10,000 87064 11 -04 -81 R-13 6,000 87066 11 -04-81 R-14 6,000 87103 11-09-81 R-15 6,000 87105 11 -09-81 R-16 6,000 87123 11 -07-81 R-17 10 ,000 87124 11 -06-81 R-18 8,000 2,000 87139 11-07-81 R-19 10,000 87192 11'-12-81 R-20 8,000 2,000 87193 11-12-81 R-21 10,000 87210 1 11 -12-81 R-22 6,000 87247 11-17-81 R-23 6,000 871249 11 -17-81 R-24 6,000 87255 11 -17-81 R-25 6,000 2,000 2,000 01688 11 -19-81 R-26 9,000 87248 11 -17-81 R-27 4,000 87250 11 -17-81 R-28 4,000 87284 11-19-81 R-29 8,000 2,000 87285 11-20-81 R-30 8,000 2,000 87312 11-21-81 R-31 10,000 87323 11 -23-81 R-32 8,000 2,000 87334 11-23-81 R-33 6,000 2,000 2,000 87367 11 -30-81 R-34 2,000 2,000 81368 11-30-81 R-35 4,000 87369 11-28-81 R-36 6,000 87370 11-28-81 R-37 6,000 01686 11 -19-81 R-38 4,400 01687 11-19-81 R-39 4,400 83391 10-15-81 R-40 8,000 2,000 61098 s} 61189 f} 87521 12-11-81 f-1 6,000 87523 12-12-81 T-2 4,000 87601 12-11-81 T-3 . 12,000 02592 12-07-81 T-4 9,200 87637 12-14-81 T-5 I 12,000 87653 12-15-81 T-6 12,000 988

DEC IS ION - CTA CASE NO . 3546 ANNEX 'A ' - 12 - QUANT I T Y I N LITERS Invoi ce oil and Extra letu1ar 0.R. No. Exh . No. Date Exh. Di esel Lubr icants Gasoline Gaso I ine 816 29 1H6-81 r-7 6,000 87630 12-11-81 T-8 4,000 87632 12-11-81 T-9 4,000 87631 12-16-81 T-10 6,000 87695 12-20 -81 T-11 2,000 2, 000 87697 12-20-81 T-12 4.,000 02615 12-09-81 T-1 3 420 025 46 12-02-81 T-14 420 ozm 12-02 -81 T-15 1,680 87392 12-01-81 T-16 8,000 2,000 8H4 3 12-05 -81 T-17 6,000 874 44 12-06-81 r-18 4,000 87445 12-06-81 T-19 4,000 87446 12-05- 81 T-20 6,000 87464 12-05-81 T-21 10,000 87619 1H5-81 T-22 6,000 87 467 12-05-81 T-23 10,000 8773 7 12-23-81 r-24 4,000 81738 12-23-81 T-25 4,000 92515 12-23-81 T-26 6,000 2,000 2,000 02753 12-31 -81 T-27 840 87380 12-01-81 T-28 10,000 2,000 87435 12-03-81 T-29 8,000 4,000 87387 12-02-81 T-30 6,000 87385 12-03 -81 f-31 4,000 87478 12-07-81 T-32 10,000 2,000 875 25 12-08-81 T-33 8,000 2,000 87488 12-08-81 T-34 12,000 87365 12-10-81 r-35 10 ,000 2,000 87588 1H1-81 T-36 4,000 4,000 2,000 02648 12-16-81 T-37 840 02647 12-18-81 T-38 1,680 87678 12-17-81 T-39 8,000 2,000 87646 1i-15-81 T-40 8'o.oo 2,000 . 2,000 87734 12-21-81 r-41 8,000 02729 12-22-81 T-42 630 87384 12-02-81 r-43 6,000 87386 12-03-81 T-44 4,000 87482 12-07-81 T-45 6,000 87483 12-09-81 T-46 4,000 87484 12-08-81 T-47 6,000 87485 12-07-81 T-48 4,000 99�5

DECISION - CTA CASE NO. 3546 ANNEX "A" - 13 - QUANTITY I N L I T E RS Invoice 0il and Extra Regular 0. R. No. Exh. No. Date Exh. Diesel Lubricants Gasoline Gasoline 87522 12-1Hl T-49 6,000 87524 12-12-81 T-50 4,000 81694 12-19-81 T-51 6,000 87696 12-19-81 T-52 6,000 81735 12-Zl -81 T-53 6,000 87736 12-22-81 T-54 6,000 92534 12-26-81 T-55 4,000 92536 12-26-81 T-56 4,000 87677 12-17-81 r-57 12,000 02708 12-21 -81 r-58 9,200 92532 12-24-81 T-59 12,000 9l533 12-26-81 T-60 6,000 92535 12-26-81 T-61 6,000 92540 12-2 4-81 T-62 12,000 2,000 2,000 92560 12-23-81 f-63 8,o'oo 92542 Ol-04-82 T-64 4,000 92541 01-03-82 T-65 6,000 92543 01-03-82 T-66 6,000 92544 01 -02-82 T-67 4,000 87644 12-15-81 T-68 7,000 65667 U} 65683 V} 00299 01-27 -82 V-1 8,000 2,000 00276 01-25-82 V-2 4,000 2,000 4,000 83748 01-18-82 V-3 12 '000 83723 01-16-82 V-4 4,000 83725 01-16-82 V-5 4,000 00252 01 -16-82 V-6 6,000 . 2,000 86546 01- -82 V-7 8,000 2,000 02944 01 -19-82 V-8 2,100 92703 01-11-82 V-9 12,000 87465 12-04-81 V-10 2,000 4,000 4,000 87468 12-14-81 V-11 10,000 02841 01-08-82 V-12 . 630 02922 01-19-82 V-13 4, 400 z,ooo 86510 01-10-82 V-14 10,000 86507 01-20-82 V-15 4,000 86508 01-20-82 V-16 6,000 02918 01-19-82 V-17 4'620 02920 01-18-82 V-18 4,600 02921 01-15-82 V-19 9, ~00 02923 01-15-82 V-20 9,~00 83707 01-14-82 V-21 8,000 1 000

DECISION - CTA CASE HO. 3546 ANNEX 'A' - 14 - QUANTITY I M LITERS Invoice 0il and Extra h&ular O.R. Mo. Exh. No. Date Exh. Diesel Lubricants Gasoline Gasoline 02928 01-18-82 V-22 840 02917 01-16-82 V�Z3 6,720 92 721 01-12-82 V-24 8,000 2,000 9Z633 01-15-82 V-25 10,000 2,000 92641 Ol-06-8 2 V- 26 6,000 9Z642 01-07-82 V-21 4,000 92639 01-06 -82 V-28 6,000 02934 01-20-82 V�29 1,680 02933 01-16-82 V-30 1,680 92640 Ol � OHZ V-32 2,000 2,000 837 24 01-16-82 V� 33 6,000 83726 01-16-82 V-3 4 6,000 92684 01-18 -82 V-35 6,000 4,009 83705 01-18-82 v-36 10,000 2,000 02875 01-12-82 V-37 210 92656 01-06-82 V-39 10 ,000 92H7 01-18-82 V-39 10 ,000 2,000 02856 Ol-08-82 V-40 840 02844 01-08-82 V-42 1,680 02845 01-08-82 V-43 840 92622 01-04-82 V-45 8,000 2,000 2,000 69381 W} 69399 I} 00590 02-26-82 X-1 10,000 00589 02-25-82 1-2 10,000 00588 02-23-82 I-3 12,000 00583 02-25-82 1-4 6,000 2,000 2,000 00576 02-25-82 1-5 6,000 4,000 00575 02-25-82 X-6 10,000 00561 02-24-82 X-7 10,000 00562 02-24-82 I-8 10,000 00543 02-20-82 I-10 12,000 00560 02-23-82 HI 8,000 2,000 00436 02-08-82 I-12 4,000 05242 02-20-82 X-13 9,200 09010 02-23-82 1-14 6�30 00533 02-16-82 I-15 12,000 00515 02-17-82 I-16 12,000 00498 02-15-82 I-17 12,000 00526 02-17-82 I-18 12 '000 00507 02-16-82 I-19 12 '000 00492 02-19-82 I-20 12,000 00 480 02-12-82 -21 8,000 4,000 100 i

DECISION - CTA CASE NO. 3546 ANNRI "A ' - 15 - QUANTITY I N L I T ERS Invoice Q11 and EHra Re~11lar 0. R. No , Exh. No. Date Ex b. Diesel Lubricants Gasoline aaso line 00476 02-12-82 I-H 12,000 00462 02-11-82 I-Z3 12,000 00446 02-09-82 I- 24 8,000 2,000 2,000 00455 02-10-82 I-25 12, 000 00435 02-08-82 1-26 12,000 00411 02-05-82 I-27 8,000 2,000 05146 05-02-82 I-28 1,260 2,000 2,000 00398 02-14-82 1� 30 10,000 41000 00397 02-14 -92 X-31 10,000 2,000 00382 02-13-82 X-- 32 a,ooo 00361 OHH Z X- 33 12 ,000 00343 02- -az l -34 10,000 70309 Y} 74030 Z} 00757 03-09-82 H 12,000 00742 03 -09 -82 Z- 2 8,000 21000 .. 00 709 03-09-82 Z-3 10 ,000 00 739 03-08-82 H 81000 4.000 09187 03-09-82 z~s 420, 09188 03-09-82 Z-6 210 00772 03-10-82 Z-8 6,000 2,000 4,000 00771 03-10-82 Z-9 12,000 00778 03-11-82 Z-10 12.000 00686 03-04-82 z-11 4,000 00711 03-06-82 Z-12 2,000 2,000 4,000 00662 03-04-82 Z-13 4,000 00938 03-25-82 Z-14 8,000 00939 03-25-82 H5 12,000 . 8,800 11284 03-29-82 Z-16 00980 03-30-82 Z-19 10 ,000 00981 03-30-82 Z-20 10 ,000 00873 03-19-82 Z-21 12 ,000 05604 03-31-82 Z-22 6,000 4,000 4,000 00992 03-31-82 Z-23 10 ,000 2,000 00991 03 � 31 -82 Z-24 10 ,000 ,000 05605 04-01-82 Z-25 6,'ooo 05 603 04-01-82 Z-26 10,000 86 592 03-10-82 Z-27 8,000 llW 03-25-82 Z-28 210 009' 03-24-82 Z-29 12 ,000 009 11 03-23 -82 Z-30 12 �. 00 00919 03-24-82 Z-Jl 8,00C 2,000 1123i. 03-21-82 z-32 9,000 100 2

- _., DECISION - CTA CASE NO. 3546 ANNEX 'A" � 16 - QUANT I T Y I N L I T E R S rovoice Oi I and Extra Retular 0. R. No. Rxh. No. Date Exh. Diesel Lubricants Gasoline Gasoline 00908 03-23-82 Z-33 12,000 00887 03-20-82 Z- H 12,000 11240 03-22-82 Z-35 840 00861 03-19-82 Z-37 2,000 Z,OOO 00859 03-21-82 Z-38 10,000 4,000 2,000 . 00860 03-19-82 Z-39 6,000 2,000 00826 03-15-82 Z- 40 12,000 2,000 2,000 00047 03-18-82 Z-41 10,000 00848 03-17-82 z-�42 10,000 00831 03-16 -82 z ~ 43 10,000 00830 03-16-82 Z- 44 10,000 008 24 03-15-8Z Z-45 6,000 00865 03-18 -82 Z-46 6,000 00777 03-11-92 Z ~ 47 12,000 00796 03-12-82 Z-49 8,000 09056 03- -82 Z-50 210 00587 02-25-82 Z-51 12,000 00683 03-04-82 Z-52 6,000 2,000 09124 03-03-82 Z-53 1,050 09123 03-03-82 Z-54 1,680 00723 03-06-82 Z-55 8,000. 2,000 00685 03-06-82 Z-56 6,000 00 710 03-06-82 Z-57 6,000 00684 03-05-82 Z-58 10,000 00661 03-04-82 Z-59 6,000 00660 03-03-82 Z-60 10,000 782n AAI 67947 88 13 522 04-23-82 88-1 9,200 05924 04-23 -82 88-2 8,000 2,000 11289 04-01-82 88-3 4,400 05602 04-02-82 88-4 10,000 05632 04-02-82 88-5 10,000 05659 04-02-82 88-6 4,000 11383 04-05-82 88-7 210 05690 04-05-82 88-8 8,000 11384 04-06-82 88-9 630 11386 04-06-82 88-10 1,050 00977 03-29-82 88-11 12,000 05660 04-03-82 BB-12 .10,000 5664 04-06-82 s -13 10 ,000 0566 5 04-0HZ -14 10 ,000 057 08 04-07-8 2 BB-1 5 10 ,00C 100 3

-- - - DECISION � CTA CASE NO. 3546 ANNEX "A' . 17 . QUANT I TY I N LITERS Invoice 0i1 and htra Regular 0.R. No. Exh. No. Date Exh. Diesel Lubricants Gasoline Gasoline 05709 04�08-82 88�16 10,000 1,050 6,000 05661 04�06�82 BH7 10,000 05788 04-13-82 88 ~ 18 6,000 420 4,060 1138 7 04�05�82 BB-19 1,050 00978 03 � 29-82 88 -20 12,000 1,050 6,000 05711 04-08-82 88�21 10,000 05 712 04-11-82 88 � 22 10,000 420 4,000 05715 04-07-82 88-23 12,000 2,000 05736 04-07-82 88-24 12,000 9,200 6,000 05738 04-07-82 88-25 8,000 382,423 444,000 05751 04-16-82 88-27 10,000 00979 03-29-82 88-28 12,000 05752 04-07-82 88-29 10,000 05737 04-07-82 88 -30 12,000 05911 04-24-82 88-11 10,000 05912 04-23-82 88-32 10,000 05949 04-26-82 88-33 6,000 13541 04-28-82 88-34 13540 04-H -82 88-35 12,000 13539 04-26-82 88-36 12,000 13563 04-29-82 88-37 12 ,000 05955 04-26-82 88-38 8,000 05959 04-26-82 88-39 12,000 05960 04-26-82 88�40 05870 04-19-82 88-41 8,000 06004 04-30-82 88-42 6,000 13562 04-30-82 88-43 12,000 86627 04-06-82 88-44 05930 04 -23-82 88-45 05719 04-07-82 88-46 r 0r AL 4,564,000 222,000 Conversion of Diesel froa 1,847 Hr Liters to Metric Tons: (4,564,000 X 0.8429) 1,000 1 00