CTA Case No. 3582 (Decision)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY CURUAN TIMBER CORPORATION, Petitione r, - versus - G.T.A. GASE NO . 3582 Promulgated COMMISSIONER OF INTERNAL REVENUE, Respondent. _SE_P_2_0 _1994_~ X- - - - - - -------X DECIS I ON This is a Judi cial claim for refund ot the sum of P355,436.40 a llegedly representing l5% ot the specific taxes co l.lected on va rious oils a nd tuels which it purchased from Caltex (Philippines), lnc., during the period tro m Novembe r lYBO to September 1982, actually used itt connection with the exp l oitation and operation of its forest co ncession. The recor d s show that petitioner is a domestic corporat ion duly li cense d to operate a torest co nc ess ion with timber licens ed duly issued by the then Mini stry of Natural Resources . lt h as authority to c ut, collect and remove ti mb er trom its torest co ncession area lo cate d in

DECISION - C.T.A. Case No . 3582 - 2- Zamboanga del Nort e and Za mbo a nga City (E xhs. "11.", "A -1 "). During the period from November 1980 to September 1982, p et itioner pur c h ase d from Calte x (Ph i lippines ), Inc., various quantities of refined and manufactured mineral oils, mot or fu e l, and diesel fuel oils (T.S.N. dated June 21, 1985 p. 61, Exhs. " B" to "N - 1" to " Z-51", " AA" to "DD -44 ", "F" , " F-1 ") which pet it io ne r actual ly and exclusively us ed in co nnec tion wit h t h e exploi t atio n and opera ti on of its f orest co n ces sion. Said o il company paid and pass e d on to petitioner the spec if ic taxes impos e d under Sections 1 53 a nd 154 o f the 1977 Tax Code on re fined and manufactur e d min era l oils, mo t or fuels and di ese l fu e l oi l that the oi l company su pplied to petitioner . On January 19, 1983, petitioner file d with res ponde nt a c laim for ref und in the amo unt of P355,436 . 40 comput e d as follows: VOLUME PRODUCT SPECIFIC 25% (Liters/ Kilos) COST REFUND TAX DIESEL 1,84ft,600 P5,406,360.00 P322,805.00 P80 , 701.25 208 ,10 7.00 REG . GII.SOLINE 924 ,920 L, , 434 , 9 23 . 00 832, lt28. 00 197 ,981.60 lt9, 1495 .LtO OIL & LUBRICANTS 2lt7, 1,77 2 , 289 , ot,o. 00 15 , 500 .00 EXTRA GASOLINE 62,000 308,/49 5.00 62,000.00 4 7.7 1,225.00 GREASE (Kilos ) 3 ,262 34, '�6 7 .00 }, 6 1.00 KEROSENE 70,000 20lt, 781.00 4 ,90 .00 P355, lt36 .LtO T0 TAL Pl2 , 678, 066 .00 P1 , lt2 1 , 7tr5. GO

DECISION - C.T . A. Case No. 3582 - 3- representing twenty fi ve percent (25%) of the sp ec ific taxes co ll ected on the oils used by the petitione r in its o p eration as a lumber concess i o naire. Without waiting for respondent ' s decision, petitioner filed the petition for review before this Court on February 8, 1983, praying for an order requiring respondent to pay 20% interest per annum in addition to its claim for refund, f or the al l eged arbitrary refusal to refund the instant claim.� Petitioner likewise prayed for the cost of s uit. In support of its c l aim for refund petitioner relie d on the case o f Insular Lumber Co. v. Court of Tax Appeals and Commissioner of Internal Revenue, G.R . No. L-31057, May 29, 1981 where the Supre me Court h e ld that the proviso of Section 5 of Republic Act No. 1435 is in effect a p art ial exe mption from the imposed increased specific tax on manuf actured oils. Section 5 o f Rep ubli c Act NO. 1435 pr ovi d es : "SEC. 5 The proc eeds of the additional tax on manufa ct ured oi l s s hall accr ue to t he road and bridge funds of th e p o liti ca l s ubdivisi o n for whose b enef it the tax is co ll ected: Provid e d, howev e r, Th at whenever any o il s mentioned above arc used by miners or forest co n cessionair es in their operations, twenty-five per centum of the specific tax paid the reo n shall b e refunded by the Coll ector of Int er nal Reve nu e up o n s uLmis sion of proof of actual u se o f o il s and und er simi l ar co nditions e num e rnl e d in s ub - p aragra ph s one and two of

DECISION -- C.T.A. Case No. 3532 - '� - sec tion on e h c ~ e of, n me ndin g sec ti o n o n e hundred f o r t y - t tvo o f th e In t er n a 1 Re \' e n u e Co c1 e : r r o v i d e d , f u ~ Lh c r T h a l n o n c tv r o a cl s h a 1 1 b e c onstru c t e d unl ess t h e r o ut es or lo c<.ltion L h c r eo [ s h a 1 l h a \"e b e e n a p p 1�o v e d by t h e Co mm iss i. o n e t� o f Publi c IIiglnva y s a ft e r a d e t c r min a tl o ll t hnt s u c h roa d ca n b e mn d e part o f n n in teg r a l a nd n rt:i c ul a t e d r o ut e in th e Phi 1 i p pin c IIi g luv n y S y s t c rn , a s 1� e <pli r e d in sec t ion t tve n t r - s i x o f t ll e Phi 1 i p p in e II i g h way Ac t o f 1<JSJ." Re spondent, h o we ver, n s s e rted that th e above section o f R . A . No . 1'� 3 5 tw s a 1 re ady b e e n r c p c a 1e d by S e c t i on 3 l, 3 o f th e NIRC o f 1977 (P.D. Nos . 1158 a nd 1158 - A) \vh i c h p ~ov id es in part: "SEC. 343 G~ a ntin g provin ce s, c ities and muni c ip a liti es s h a ~ e s in th e sp ec ifi c ta x on ce rt a in petrol e um produ c ts . In additi o n t o th e int er n a l r eve nu e a ll o tment und er Se c ti o n th ree hundr e d fo r ty - fou r , provinces, cit i es and muni c ipali t i es s h a ll s h a re in t h e s pe c ifi c t axes u n th e f o ll o wing petrol e um products in s u c h am o un t as ma y b e e qui v alent t o the co ll ect i o n s t h ere f r om a t the rat e s indicated here und e r: XXX ;:xx XXX The a ddi t i o nal a ll o tm e nt i s in li e u of l oca l t ax e s imp ose d o n p e tro l eum pt�o uu c t s and f or thj s purpose , Sect i o n twe nty - f o ur , o f P res id e nti a l Decree numb e r e d 231, o t h en.,r i se k now n as th e Loca l Tax Co d e , has b e en repeal e d by P r es id e u t i a 1 Dc c 1.� e e numb e r e cl '� 3 6 o n Mar c h JO, 19 7 t,. XXX XXX XXX Re s p o nd e nt fu r t h e r orgu e d t h at p e titi o n e r ' s r i ght t o c l aim f o r n parti a l r e fund o f s p e c ifi c ta;~ es p <.ti d pt� io r to F e brU <.H"Y C, 1981 lwei a l rea dy p resc rib er!. ud 'f ina lly

. DECISION - C.T.A. Cas e No. 3582 - 5 -- h e c l n i mc cl th a L Lh e gu v c �� �unc nt c:1 n n o t b f' ma d e to p ay i ntere s t in t h e u ll s c u ce o f a n y s tn t ut o ~y p rov i s io n au th o ri z i ng s u c h l' <l j' lll C' JIL . ( Co l r~ c: t. ot� o f In l cr unl Reve nu e v. St. r a ul' s Ho s p i ta l of I l o i l o , G. R . No. 61212 7, Hay 25 , l'J59 ( 1 05 Phil . ] 3 1 9 ): Th e Marine T ra dtn g Co . Inc . , v. Gov er nm e nt o f th e Phil ipp i n e I s land, G . R. No . 13422 , No v e mb e r 0, 1 910 (J9 rh i J . 2 9 ): Gregor i a Sar as o l a v . We n ces 1 a o Trinidad , Co l l ec t o r o f Int e rnal Reve nu e o f t he r hil ippin e I s l a n d, C . R . No . L - 1 '' 5 9 5 0 c t o b e r 1 1 , 1 9 1 9 (40 Phil . 252 ) . Ne i t h e r c ~Ill t h c co s t o f s u i l s b c lrn p o s c d o n t he gove r nme nt. [ Scc li u n 1 Ru l e 1'�2 , Rul e s o f Co u rt ; Co ll ector o f Internal Re v enu e v . Conventi o n o f rhil. Ba pti s t Churc h and the Court o f Tax App ea l s , G . R . No. L- 11807 , r:tay 19, 1961 (2 S CR/\ 1 0 )]. Rcs p o nrl e nt o pt� e d n ot t o n ff c r a ny ev i.d e n cc t h e re b e ing n o d is put e o n th e ma t er i a l fa c ts . Inste a d , h e s ub mitt e d th e case f or d ec i.s i. o n o n a pur e l y l ega l q u e st ion. Th e b a si c i ss u es t h e r e f o r e , b o il d o wn to : 1 ; l-J h c t.: lt er o 1.� n u L th e p r i v i l e g e of a 25% re fund o f s p ec ifi c ta xes p a i d 0 11 ma nuf a ct ur e d o il s u sc rl i11 p e ti t i o n e r ' s f o r cr; L c o n c ess i o n as p ro v i d e d und e r S ec ti o n 5 o f Re publi c Ac t No . ] 1, 3 5 s ti ll s u h s l s t� s ; a nd 2. In t h e CJ Ef i. r 111 a t i v e , lv h e t h e r o r not p e t i ti o n e r i s e nt i t l e d t o t h e t o t a l n mou nt s uug h t f o r .

. DECISION - C.T.A. Case No. 350 2 - G- fv c find f or th e p c titio11 c r In t h e case o f Commissioner of Internal Revenue v. .t\Llas Cun~;a lid at.ed !lining and Development. Corp ora l ion , ct. al., G.R . Nu . L � 'JJ6J1 Nu\� c mb c r 12, 1 990 , t h e Supre me Court, i. n n Ti c:Jo luti u n by th e Third Dl �:isio n, ru l ed tlwt "th e purp ose for t� h c in c rca s c i n t h e rate of t ~1 :: C :l llll O t i.n any\V cty ll l' g :11: C l. It t~ p r) l i C Y lH' h i II d r-lt r> grant o f pnrtial r efund . The COllJ." t seer; n o in cu u s isten c y th e increase in tht: l" C I Cli Li un of the refund priv il e ge. In f o c t , 1v i. 1 It s pecif i c La x ratr~; , l.l tc t�c fund t~ o mining and lumbe r co n ce:::;s iull ~l ir e::; .;...,.:.; mad e lli U l ' C i mp c r ~~ t: i v e considering that Lh ey se ld o m u sc Lltc h i g h '" L1 y s ) t h e constru c tion of whi c h are fin a n ce d by s p e cific taxes." On the argument o f r es p u nd e lll Lh at p et i t i oner is enti tl ed to o. refund on ly if the addition a l s p ecific ta xes imp ose d by the muni c ip a liti. cs o. nd cities concerne d h ave b ee n paid, h e L'O int e d o ut that t h e r e i s no suc h o r d i n a n c c i mp () ::; i. n g o n :1 rldit i u ual s p ec ifi c l. o x Lo miners ond for est co n cess i ona ir es. Il c n ce , n o r e fund co uld be o f S ec tion s ~ o. nd 5 n f Re publi c Ac t 1435. Iu th i s co nn ec ti o n, 1vc find fi.tting th e folJo ing co mm en ts of th0 Supreme Court in the cose o f Commiosioncr

DECISION - C.T.A. Case No. 3582 - 7- of Internal Revenue v. Atlas Consolidated Mining and Development Corp. et al., (supra) "A reading of the legislative pro c eedings leading to the e na ctme nt of RA 1435 shows that mining and lumber concessio nair es were granted partial refund of specific taxes bec~use the gaso lin e a nd fuel they cons ume is most ly used within their own co mpounds and roads. RA 1435 gave these co ncessionaires relief, in the form of a tax refund, since their trucks and vehicles seldom ply the national highways , the construction of which is funded by the specific tax collected by the national government. There is therefore no rationale in conditioning the grant of refund on the payment of these mining or lumber concessio naires of a ny a dd itio nal local tax. Moreover, Section 5 states 'that the 25% specific tax s hall be refunded by the Collector of Int ernal Revenue.' Si nce it is the l a tt er who co ll ects the specific taxes du e to the n ational gover nment , then it fo ll o ws th at t h e refund refers to a refund ot the specific taxes paid to the n ationa l gover nm e nt, not the specific taxes p aid to the local government." And in t h e more recent ca se of Comm issi oner of Internal Revenue v. Rio Tuba Nickel Mining Corpora tion and Court of Tax Appeals , G .R . Nos . 8358384, Se pt e mbe r 30, 1991 (202 SCRA 137), Th e Supre me Co u rt Third Division held : "(t) o our mind, the proviso in Section 5 standi ng aloqe is enoug h basis for the grant of ref und. xxx. In fact, th e entire proviso ot Sect i o n 5 does not even make a ny referenc e to Section 4 whi c h empowers muni cipalities a nd cities to impose the additiona l tax �on oils s o ld or distributed wit hin t h eir territoria l juri s ui ctio n. What

DECISION - C.T.A. Case No. 3582 - 8- is clear therein is that the Revenue Commissioner shall refund 25% of the specific tax whenever any 0 i 1s mentioned above are used by miners or forest concessionaires in their operations and the procedure for refund is complied with." Finding for petitioner, the only thing left for the Court's determination is the amount of specific taxes to be refunded by respondettt in favor of petitioner Curuan Timber Corporation. As indicated earlier, Petitioner claimed that it is entitled to the 25% partial refund of specific taxes paid tram jts purchase ot various n~fjned and manufactured mineral oils, motor fuel oils, diesel 0 i 1 and lubricating oils tram November 1980 to September 1982 in the total amount of P355,436.40. On the other hand respondent insisted, assuming arguendo, that the privilege of partial refund of specific tax still subsists, petitioner's claim for refund of said taxes paid from February 8, 1981 lias already prescribed, the petition for review having been filed only on February 8, 1983. Further, the claim for partial refund on specific tax paid after September 1982 should likewise be denied as the same is not subject to

DECISION - C.T . A. Case No. 3582 - 9- a ppli catio n tor a dm i ni strat i ve ret uud n or is i t th e s ubj ect ma tt er of t h e jud icia l act i o n. l n t h is co nn ectio n, we at'e a u o p t ing o u r rul i n g i n t h e case ot Aras- As a n Timber Co . , Inc . v . Commissioner o f I n t erna l He v e nu e, CTA Case No .. ::l5:L 4 , Dece mber 17 , 1 993 , wh ere we fo ll owed Sect i o n 135 ot t h e Tax Code in sofar as ap pli cable in t h e co mpu tatio n ot t h e p rescr i pt iv e period to recover excess pay me n t ot t h e tax , to wit : " Th e Tax Cod e prov i des for t h e j u d i cia l r e me d y o 1: 1: i 1 i n g a c I a i m t o r r e t u n d \v i t h i n a p eriod o f two ( 2 ) years tro m t h e date of p ay me n t of t h e tax p urs u a u t: to t h e p rovis i on ot Sect i o n 23 0 ( :Lo nn er l y Sectio n 2<J2 ) . Section 1 35 nt t he Tax Cod e in sotar as perti n e n t prov id es 't h at. spec iJi c ta xes o n l ocal l y ma nu fact u red p etro l eu m p ro du cts lev i ed uu der Sectio n 1 53, 1 55 and 1 56 o f t h is title, except lub r i cati n g oi l a11 d grease , s h a l l p ai d wit h in litt:ee n ( 15 ) d ays tro m t h e date ot re mova l t h ereat tr o m t h e place o t p ro d uction . ' Jt is t h ere tore evide n t t h at t h e ma n u t a c L 11 r e L' o t p et r o 1 e 11111 pro d u c L s h as 11 p to 1 5 days l t�o m Ll1 e d aLe ol it:s re mova l wi t: lt irt wh ic lt to p <~y Lit e s p eciJ.:jc taxes on lu c a Jl y manulact:ure d petro l tlln pro du cts . As au except i o n , man u.t act u rers ot lub ricati n g oi l a n d grease h ave t n p ay t h e speci t ic tax col l ected t rom t h e purc h ases ou t h e d ate ot its remova l fo 1�m t h e p l ace o t p rod u ctio n." Th e court atter exami uin g t h e in vo i ces o f fered by pet i t i oner as ev i dence , arr i ve d at the fo ll owi n g co mpu tatio n s O IL t h e relu n da b le :L5% taxes paid o n Diesel and Heg ul ar Gaso l i n e, tro m fe b r u ary 2 4 , 1 98 1 to Se p te mb er

DECISION - C.T .A. Case No. 3582 - 10 - 30, 1985 and oils and lubricant from February 8,. 1981 to September 30, 1982 , as follows: PURCHASES OF MANUFACTURED OILS FOR THE HONTH OF JANUARY, 1981 (Exhibit 'J') Invoice Date QUANT I T Y I N L I T E RS No. Shipped Exh. Oil and Regular Extra Diesel Lubricants Gasoline Gasoline Kerosene 32062 01 -26- 81 J-27 4,000 2,000 4,000 32103 01-29-81 J-30 4,000 400 32116 01-30-81 J-31 2,000 32117 01-30-81 J-3 2 4,000 600 32067 01-26-81 J-45 2,000 9~ 32124 01-30-81 J-46 3,000 r 0 T AL 1~ PURCHASES OF MANUFACTURED OILS POR THE MONTH OP FEBRUARY, 1981 (Exhibit 'K') Invoice Date QUANT I T Y I N L I T E RS No. Shipped Exh. Oil and Regular Extra Dies el Lubricants Gasoline Gasoline Kerose ne 32230 02-07-81 K-1 2,000 400 6,000 32252 02-09-81 K-3 2,000 6,000 322 71 02- 10-81 K-4 6,000 6,000 32328 02 -13-81 K-5 2,000 6,000 4,000 32329 02- 13-81 K-6 6,000 32352 02-16-81 K-7 6,000 400 32362 02-17-81 K-8 2,000 400 32441 02-21-81 K-9 4,000 400 3,000 2,000 77851 02-25-81 K-10 2,000 32287 02-11-81 K-11 96 32325 02 -13-81 K-12 2,600 3235 5 02-16-81 K-13 1 '260 32358 02-16-81 R-14 2,000 630 32384 02-19-81 K-15 840 17877 02 - 27-81 K-16 2,000 210 32488 02-24 -81 K-17 1,000

DECISION - C.T.A. Case No. 3582 - 11 - QUANT I T Y I N L I T E RS Invoice Date Oil and Regular Extra No. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene ------------- ----------------------------------------------------------------------- 32487 02-24-81 R-18 2,000 1'260 4,000 32422 02-20-81 K-19 6,000 420 2,000 3,000 32429 02-20-81 K-20 2,000 420 32478 02-23-81 K-21 6,000 400 32492 02 -24�81 K-22 4,000 630 77861 02-26-81 R-23 1,000 4,000 32278 02-10-81 K-24 2,000 420 400 32284 02-11-81 K-25 2,000 I, 470 322 73 02-10-81 K-26 4,000 2,000 32189 02-04-81 K-29 1,260 400 32166 02-03 -81 K-30 4,000 40 32219 02-06-81 K-33 2,000 32248 02-09-81 R-34 4,000 1'4 70 2,000 32294 02-11 � 81 R-35 4,000 10,426 32299 02-12-81 K-36 400 32Jl4 02-12 -8 1 K-38 6,000 32351 02-16-81 K-39 I ,000 400 32367 02-17 -81 K-40 2, 000 32383 02-19-81 R-41 4,000 32417 02-20-81 R- 42 200 3W2 02-21-81 R-43 6,000 200 32462 02 -23-81 K� 44 91,600 32479 02 -23 -81 K-45 s~ 10,000 3,000 77864 02-26-81 K-46 778 74 02 -2 7-81 K-47 77866 02-27 -81 K-48 T 0 r AL PURCHASES OF HANUFACIURED OILS FOR THE MONTH OF HARCH , 1981 (Exhibit �L� AND �L-1�) QUANTITY I N L I T ERS Invoice Date Oil and Regular Extra No. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene -------------------- ----------------------------------- ----------------------------- 7797 4 03-07 -81 L-2 4,000 2,000 78016 03-09 -8 1 L-3 4,000 2,000 78046 03-12-81 L-4 1,260 78051 03-12-81 L-5 6,000 78126 03-16-81 L-6 4,000 2,000 78163 03-19-81 L-7 1,050 400

DECISION - C.T.A. Case No. 3582 - 12 - QUANTITY I N L I f E R S Invoice Date 0il and Regular Extra No. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene ------------------------------------------------------ ---------------------------- -- 78 246 03-23 -81 L-9 4,000 1,260 2,000 78216 03-21 -81 L-10 4,000 1,050 78226 03 - 22-81 L-11 1,680 2,000 11203 03-31 -81 L-12 4,000 78275 03-25-81 L-13 420 2,000 78299 03-26-81 L-14 2,000 1,050 1120 4 03-31-81 L-15 2,000 6,000 77911 03-03-81 L-17 1,050 6,000 77930 03-04-81 L-18 4,000 840 78045 03-12-81 L-19 4,000 78099 03-14-81 L-20 4,000 1,050 4,000 4,000 78110 03-16-81 L- 21 136 78131 03-17-81 L-22 1,000 840 4,000 78151 03-19-81 L-23 1,000 420 78217 03-21-81 L-24 5,000 3,000 2,000 78243 03-23-81 L-25 6,000 210 3,000 2,000 78256 03-24-81 L-26 2,000 630 3,000 1,000 2,000 11205 03 -31-81 L-27 3,000 1, 050 11206 03-31-81 L-28 3,000 488 400 77966 03 -06-81 L-29 3,000 40 78030 03-10 -81 1-30 4,000 400 78213 03 -21-81 1-31 2,000 210 400 78253 03-24-81 1-32 2,000 210 600 78317 03-28-81 1-33 1,000 210 400 78162 03-19-81 1-3 4 6,000 600 78122 03-16-81 1-35 ~ 78013 03-09-81 1-36 4, 000 ~ 400 77943 03-05-81 L-37 85,000 78055 03-12-81 1-38 400 78249 03-23-81 1-39 400 78294 03-26-81 1-40 400 78022 03-10-81 1-41 200 77951 03-05-81 L-42 400 77954 03-05-81 1-43 400 7801 2 03-09-81 1-44 2,000 78039 03-11-81 L-45 78096 03-14-81 1-46 49,800 10, 000 4,000 78137 03-11-81 1-47 78272 03-25-81 1-48 11207 03-31 -8 1 1-49 03 -03 -81 1-51 71913 03 -06-81 L-52 71973 f 0 f AL

DECISION - C.T.A. Case No. 3582 - 13 - PURCR~SES OF M~NUF~CTURED OILS FOR THE KONTR OF APRIL , 1981 (Exhibit T) QUANT I T Y I N L I T E RS Invoice Date 0il and Regular Extra No . Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene ------------------------------------------------------------------------------------ 11449 04-22-81 K-1 630 11358 04-13-81 K-2 4,000 2,000 11359 04-13-81 K-3 6,000 400 2,0 00 11366 04-13-81 M-4 400 11426 04-20-81 K-5 4,000 11446 04-22-81 K-6 11447 04-22-81 H-1 6,000 11450 04-22-81 K-8 840 11477 04-24-81 H-9 4,000 2,000 11517 04-27-81 K-10 1,050 400 11539 04-28-81 K-11 1'4 70 2,000 600 11540 04-28-81 M-12 1,000 40 4,000 11543 04-28-81 H-13 4,000 2,000 11584 04-30-81 K-14 2,000 11578 04-30-81 H-15 2,000 400 11225 04-01-81 K-16 2,600 20 2,000 400 11265 04-04-81 H-17 4,000 400 11246 04-02-81 K-18 4,000 2,000 4,000 11251 04 -03-81 H-19 1'0 50 400 11252 04-03-81 H-22 2,000 420 6,000 11257 04-03-81 H-23 3,000 4,000 3,000 11266 04-04-81 H-25 4,000 400 11289 04-06-81 K-26 2,000 40,800 11296 04-08-81 H-27 20 ll302 . 04-08-81 H-28 4,000 11303 04-08-81 K-29 2,000 11324 04-10-81 H-30 3'000 2,000 1,000 4,000 11330 04-10 -81 H-31 2,000 2,000 1,000 11336 04-11-81 H-32 2,000 630 8~ 2~ 11340 04-11 -81 K-33 1'260 11356 04-ll-81 H-34 11513 04-25-81 H-35 2,000 11448 04-22-81 H-36 11438 04-21-81 K-37 6,000 11384 04-15-81 H-38 3,000 210 11339 04-11-81 H-54 1 '260 T 0 T AL 76,600 8,900

DECISION - C.T.A. Case No. 3582 - 14 - PURCHASES OP KANUFA CTURED OI LS FOR THE KONTH OF KAY, 1981 (Exhibit 'N ") QUANT[TY I N L I T ERS Invoice Date Oil and Regul ar Extr a No. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene --------------- ------------- ----- ------------------ ------------- ------------------ -- 11615 05-03-81 N-1 6,000 11622 05 -04-81 N-2 2,000 630 400 11631 05 -04-81 N-3 4,000 2,000 11646 05 -05-81 N-4 3,000 1,000 2,000 11659 05 -07 -81 N-5 8,000 11691 05-08-81 N-6 1, 260 11696 05-08 -81 N-7 840 11698 05 -08-81 N-8 400 2,000 11702 05-09-81 N-9 4,000 200 11721 05-ll -81 N-11 2,000 420 2,000 11759 05-13-81 N-13 4,000 400 600 11776 05-14-81 N-14 40 2,000 11 778 05-15-81 N-15 60 4,000 11786 05-15-81 N-16 3,000 420 400 11 787 05 -15-81 N-17 840 11789 05-15-81 N-18 4,000 118 32 05-18 -81 N-19 2,000 11839 05 -19-81 N-20 2,000 40 11842 05 -19-81 N-21 1,000 40 11848 05 -20 -81 N-22 1, 260 11880 05 -22-81 N-23 400 11888 05- 23-81 N-24 2,000 840 2,000 11904 05 -25 -81 N- 25 4,000 400 400 11908 05 -25-81 N- 26 1,050 11925 OS -26 -81 N-27 2,600 210 11942 05 -27 -81 N-28 11949 05- 28 -81 N-29 8,000 15251 05 -28 -81 N-30 630 15257 05 -28 -81 N-32 6,000 2,000 1527 3 05 -30-81 N-33 4,000 2,000 11863 05 -21 -81 N-34 8,000 4,000 4,000 11788 OHHl N-35 4,000 4,000 4,000 2,000 11649 05 -05-81 N-36 2,000 40,600 117 22 05 -11 -81 N-37 2,000 1175 2 05 -13-81 N-38 8,000 1187 2 05 -22-81 N-39 2,000 T 0 r A L 87,600 8,580

DECISION - C.T.A. Case No. 3582 - 15 - PURCHASES OF HANUPACTURED OILS FOR THE HOHTH OF JUNE, 1981 (Exhibit '0') QUANT I T Y I N L I T E HS Invoice Date 0i I and Regular Extra Ho. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene -----------------------��---------------------- ------ ------ -------------------------- 15296 06-01-81 0-1 1,000 100 15306 06 -01-81 0-2 2,000 15316 06-02-81 0- 3 420 15330 06-02-81 0-4 1,000 2,000 1,000 15348 06-03-81 0-5 278 400 15357 06-04-81 0-6 6,000 15161 06-04- 81 0-7 8,000 15381 06-05-81 0-8 4,000 2,000 15385 06-05-81 0-9 4,000 2,000 15398 06-06-81 0-10 8,000 15408 06-06 -81 0-11 2,000 400 15Hl 06-08 -81 0-12 I, 260 15447 06-09-81 0-13 2,000 4,000 15448 06-09-81 0-14 4,000 2,000 15452 06-10-81 0-15 400 15H7 06-11-81 0-16 4, 000 840 600 15479 06 -11-81 0-17 I, 260 15500 06-15-81 0-18 4,000 2,000 15501 06 -15-81 0-19 840 15511 06-17-81 0-20 2,000 4,000 15513 06-17-81 0-21 1,000 2,000 3,000 15518 06-17 -81 0-22 6,000 15531 06-18-81 0-21 400 15578 06-22-81 0-24 6,000 15583 06-22-81 0-25 420 600 15596 06 -2 3-81 0-26 I ,000 40 15604 06-25-81 0-27 2,000 4,000 15606 06-24 -81 0-2 8 20 400 15616 06 -25-81 0-29 4,000 2,000 15634 06-26-81 0-31 3,000 15644 06-27-81 0-12 6,0 00 15658 06 -27-81 0-33 840 15665 06-29-81 0-14 210 400 156 77 06-29-81 0-35 4,000 2,000 15686 06-30-81 0-36 2,000 4,000 T 0 T AL 89,000 6,528 35,600 4,000

DECISION - C.T.A. Case No. 3582 - 16 - PURCHASES OF MANUFACTURED OILS FOR THE KONTH OF JULY, 1981 (Exhibit 'P ') QUANT I T Y I N L I T E RS Invoice Date 0il and Regular Extra No. Shipped Exh. Diesel Lubricants Gaso line Gasoline Kerosene --------------------------------------- --------------------------------------------- 15691 07-01-81 P-1 6,000 15755 07-04-81 P-2 420 15748 07-04-81 P-3 6,000 15 747 07-04-81 P-4 8,000 15767 07-06 -81 P-5 2,000 48 15779 07-07-81 P-6 2,000 4,000 3,000 1,000 2,000 15783 07-07-81 P-7 600 37557 07-08-81 P-9 2,000 210 400 37576 07 -09-81 P-10 1,050 400 37580 07 -10-81 P-ll 6,000 2,0 00 37 583 OH0 -9 1 P-12 630 200 400 15703 07-01-81 P-13 1,260 2,000 15705 07-01 -81 P-14 6,000 400 15732 07-03-81 P-15 2,000 15759 07-06-91 P-16 6,000 60 400 2,000 37554 07-08-81 P-1 7 4,000 37589 07-10-81 P-1 8 4,000 400 37587 07-10-81 P-19 1,260 2,000 37612 07 -ll-81 P-20 4,000 400 37639 07-14-81 P-2 1 20 4,000 37654 07-15-81 P-22 4,000 400 376 71 07-16-81 P-23 1,050 37695 07-18-81 P-2 4 80 37755 07-21-81 P-25 6,000 37761 07-21-81 P-26 4,000 37807 07-24-81 P-2 7 1 '260 37821 07-25-81 P-28 37837 07-27-81 P-29 4,000 37588 07-10-81 P-30 2,000 37625 oi-13 -8 1 P-31 2,000 420 37627 07-13-81 P-32 136 37630 07 -13-81 P-33 4,000 37680 07-16-81 P-34 1 '050 37652 07-15-81 P-35 2,000 37687 07-17-81 P-36 2,000 630 37741 07-20-81 P-37 1,260 37768 07-22-81 P-38 4,000 37791 07-23-81 P-39 2,000

DECISION - C.T.A � .case No. 3582 - 17 - Invoice Date QUANT I T Y I N L I T E RS No. Shipped Exh. Oil and Regular Extra Diesel Lubri cants Gasoline Gasoline Kerosene 37822 07-25-81 P-40 420 37844 07 - 27-81 P-41 2,200 20 400 4,000 37874 07-29-81 P-42 2,000 3~ T0 TAL 88,200 ~4 PURCHASES OP HANUPACTURED OILS POR THE HONTH OP AUGUST, 1981 (Exhibit ' Q') Invoice Date Q0 ANT I T Y I N L I T E RS No. Shipped Exh. Oil and Re gula r Extra Diesel Lubricants Gasoline Gasoline Ke rose ne 46816 08-18-81 Q-1 4,000 2,000 2,000 46835 08-19-81 Q-2 1, 470 2,000 1, 470 2,000 46868 08 -2 1-81 Q-3 4,000 2,000 1, 050 2,000 51409 08-27-81 Q-4 40 400 51412 08-27-81 Q-5 4,000 80 250 400 46785 08 -1 5-81 Q-7 4,000 40 400 40 37901 08-01-81 Q-8 4,000 40 1,000 2,000 3,000 37984 08 -05-81 Q-9 128 630 400 37991 08 -05-81 Q-10 2,000 420 200 420 400 46671 08 -07 -8 1 Q-11 2,000 20 400 210 51432 08 - 28 -81 Q-13 46836 08-19-81 Q-14 46794 08-18-81 Q-15 46678 08-07-81 Q-16 37931 08-03-81 Q-17 51410 08-27-81 Q-18 1,000 46797 08-15-81 Q-19 1,000 37902 08-01-81 Q-20 6,000 37908 08-01-81 Q-21 3,000 37941 08-03-81 Q-22 6,000 46774 08-14-81 Q-2 3 3,000 46877 08 -2 2-81 Q-24 6,000 51442 08-29-81 Q-25 37914 08-01-81 Q-26 2,000 46689 08 -08-81 Q-2 7 1,000 46724 08-11-81 Q-28 1, 400 46819 08 -18-81 Q-29 2,000 46827 08-18-81 Q-30 46867 08-21-81 Q-Jl 2,000

DECISION - C.T.A. Case No. 3582 - 18 - QUANT l T Y I N L I T E RS Invoi ce Date 0i I and Regular Extra No. Shipped Exh. Di ese l Lubricants Gaso Iine Gasoline Kerosene ---------------------------------- ---- ---------------------------------------------- 51318 08 - 24-81 Q-32 2,000 210 400 46 71l 08-13-81 Q-33 100 600 2,000 46781 08-14-81 Q-34 60 3,000 46795 08-15-81 Q-35 5,000 2,000 37990 08-05-81 Q-37 4,000 46657 08-06-81 Q-38 1'680 4,000 4,000 46670 08 -07-81 Q-39 2,000 2,000 46706 08-08 -81 Q-40 2,000 41!Q.Q_ 1,000 5,000 46759 08-13-81 Q-41 4,000 46822 08 - 18-81 Q-4 2 2,000 46821 08-18 -81 Q-43 840 46857 08 -20-81 Q- 44 3,000 51392 08-25 -81 Q-45 3,000 51423 08 - 28-81 Q-46 1 ,050 51466 08-31-81 Q- 47 ~ T 0 T AL 80,400 10,248 PURCHASES OF MANUFACTURED OILS FOR THE MONTH OF SEPTEMBER, 1981 (Exhibit 'R') QUANT I T Y l N L l T E RS Invoice Date 0il and Regular Extra No . Shipped Exb . Diesel Lubrican ts Gasoline Gasoline Kerosene ----------------------------- ------------------- ---------------------------- --- ----- 51496 09-02-81 R-2 6,000 2,000 51527 09-03 -81 R-3 420 4,000 2,000 51575 09-05-81 R-5 4,000 4,000 2,000 51599 09-07 -81 R-6 420 51637 09-10 -81 R-7 2,000 51646 09-11-81 R-8 1,680 51705 09-16-81 R-9 4,000 51785 09-23 -81 R-IO 1,260 51786 09-23-81 R-11 2,000 51842 09-28 -81 R-12 630 51849 09-28-81 R-13 4,000 51680 09-14-81 R-14 20 51845 09-28-81 R-15 6,000 51765 09-22-81 R-16 6,000 51766 09-22-81 R-17 2,000 3,000 1,000 51620 09-09-81 R-18 6,000 3,000 51543 09-04-81 R-19 2,000 1,000

DECISION - C.l'.A. Case No. 3582 - 19 - QUANT I T Y I N L I T E RS Invoice Date 0il and Regular Extra No. Shipped Exb. Diesel Lubricants Gaso I ine Gasoline Kerosene ------------------------ ------------- ----------------------------------------------- 51469 09-01-81 R-20 6,000 51796 09-24-81 R-21 2,200 630 200 51799 09-24-81 R-22 24 400 400 51751 09- 21-81 R-23 40 400 4,000 51731 09-18-81 R- 24 2,200 60 400 51730 09-18-81 R-25 420 400 51635 09-10-81 R-26 2, 000 2,000 51412 09-01-81 R-27 2,000 630 2,000 2,000 51816 09-25-81 R-28 2,000 400 51792 09-24-81 R-29 1,000 '�0 2,000 51700 09 -16-81 R-30 3~ 3,000 4,000 51784 09-23-81 R-31 51774 09-22-81 R-32 1 '260 51748 09-21-81 R-33 4,000 51683 09 -15-81 R-34 1,260 51673 09-14-81 R-35 4,000 51619 09-09-81 R-36 4,000 51584 09-07-81 R-37 51541 09-04-81 R-38 1,260 51533 09 -03-81 R-39 4,000 r 0 TAL 6~ 10,054 PURCHASES OF MANUPAGTURED OILS POR THE MONTH OF OCTOBER, 1981 (Exhibit 'S") QUANTITY I N L I T ERS Invoice Date oil and Regular Extra No. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene ---------------------------------------------- -- -------- ----------- -- --------------- 51888 10-01-81 S-1 3,000 3,000 51904 10-01-81 S- 2 400 51905 10-01-81 S-3 220 51900 10-02-81 S-4 4,000 2,000 51918 10-02-81 S-5 2,000 4,000 51922 10-03-81 S-6 2,000 210 400 51927 10-03-81 S-7 400 51930 10-03-81 S-8 1,050 51967 10-05-81 S-9 4,000 2,000 51982 10-06-81 S-10 4,000 2,000 51992 10-06-81 S-11 1,oo�o 40 51995 10-08-81 S-12 2,000 210 400

DECISION - C.T.A. Case No. 3582 - 20 - QUANT I T y I N l I T E RS Invoice Date Oil and Regular Extra No. Shipped Exh . Diesel lubricants Gasoline Gasoline Kerosene --- ----- ----------- ---- --- ----- ------ ----- ---- -- ----- ---- ------ ---- ------ --------- -- 59159 10 -08 -81 s.: 13 4,000 1,250 2,000 59169 10 -09- 81 S- 14 6,000 1,250 400 59174 10 -09-81 S-15 59179 10-10- 81 S-16 2, 000 210 4,000 59200 10- 13- 81 S- 17 2,000 210 59218 10- 14-81 S- 18 420 400 59242 10- 16 -81 S- 19 4, 000 20 2,000 5925 2 10- 11-81 S-20 4, 000 59253 10- 17 - 81 S-21 6,000 1,250 2,000 59279 10-19 -81 S- 22 2, 200 200 5928 5 10-19-81 S-2 3 4, 000 120 59292 10 - 20 -81 S- 24 2,000 400 59301 10 -20 -81 S- 25 1,050 59303 10 -2 0-81 S-26 2,000 840 2,000 59304 10-21- 81 S-27 1, 000 4,000 59 341 10 -2 3-81 S- 28 2, ODD . 420 59345 10-23- 81 S-29 63 ,600 3,000 3,000 59347 10 - 23-81 S- 30 8' 110 5935 3 10 - 23-81 S- 31 420 5,000 59380 10 -2 6-81 S- 32 4,000 3~ 11 ' 000 59400 10- 27-81 S- 33 59401 10-2 7-81 S- 34 ~ 59402 10- 27 -81 S- 35 37,020 59404 10 - 21-81 S-36 59407 10- 27 - 81 S- 37 59429 10-2 9- 81 S-3 8 59431 10-2 9- 81 S- 39 T0 TA l PURCHASES OF MANUFACTURED OILS FOR THE MONTH OF NOVEMBER, 1981 (Ex hibit "T") QUANT I T Y I N l I TE RS Invoice Date Oil and Regular Extra No . Shipped Exh. Diesel lubricants Gasoline Gasoline Kerosene -- ---------- ---- ---- ------------- -- ------ ----- ---- --------- ---- ----- -- ------ --- --- -- 59507 11-04- 81 T-1 60 400 59524 11-05-81 T-2 840 59534 11 - 05-81 T-3 4,000 2,000 59573 11 - 09- 81 H 400 59619 11 -1Q-81 T- 5 250 400

DECISION - C.T.A. Case No. 3582 - 21 - QUANTITY I N LITERS Invoice Date 0if and Regular Ext ra No. Shipped Exh. Diesel Lubricants Gaso Iine Gasoline Kerosene ------------------------------------------------------------------------------------ 596~7 11 - 14-81 T-6 4,000 2,000 59680 11-18-81 T-7 60 zoo 59717 11-19-81 T-8 4,000 2,000 59725 11-20-61 T- 9 1,260 200 2,000 59746 11-21-81 T-10 200 93469 11-25-81 T-11 4,000 zoo 93479 11-25-81 T-12 4,000 93509 11-28-81 T-13 400 59501 11-03-81 T-15 96 2,000 59499 11 -03-81 T-16 2,000 4,000 59509 11-04-81 T-17 2,200 630 2,000 59537 11 -06-8 1 T-18 4,000 400 200 59531 11 -06-81 T-19 1,260 2,000 59588 11-10-81 T-20 2,000 ~.ooo 59643 11-14-81 T-21 420 zoo 93496 11 -27-81 T-22 4,000 2,000 93495 11-21-81 T-23 840 31,200 93493 11 -21-81 T-24 2,000 93453 11 -23-8 1 T-25 200 210 93452 11-23-81 T-26 840 59762 11-21-81 T-27 4,000 59716 11 -20-81 T-28 2,000 59613 11-17 -81 T-29 1,000 2,000 3,000 2,000 3,000 59668 11 -16-8 1 T-10 2,200 59656 11-15-81 T-ll !.J!!Q_ T 0 T A L 4hl.Q.Q_ 6,766 PURCHASES OP MANUFACTURED OILS FOR THE MONTH OF D8GEHBER, 1981 (Exhibit 'U') QUANT I T Y l N L l T E RS Invoice Date 0il and Regular Extra No. Shipped Exh. Diesel Lubricants Gaso Iine Gaso Iin e Kerosene -------------- ---------------------------------------------------- ------------------ 93576 12-0 3-81 U-1 1,260 2,000 93517 IZ-03-81 U-2 4,000 200 93596 12-04-81 U-3 2,000 3,000 93616 12-05 �81 U-4 1,000 93619 12-0 5-81 U-5 2,000 93620 12-05-81 U-6 200 24 200 93664 12-08.J81 U-7 4,000 80

DECISION - C. T.A . Case No. 3582 - 22 - Q0 ANT I T Y I N LITERS Invoice Date Oil and Regular Ex tr a No. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene ------------------------------------------ -------- ---------------------------------- 93666 12-08-81 U-8 4,000 2,000 2,000 93613 12-09-81 U-9 4,000 200 93674 12-09-81 U-10 l, 470 2,000 93675 12-09 -81 U-11 40 200 200 93676 12-09-81 U-12 2,000 210 2,000 93713 12-12-81 U-13 630 4,000 93725 12-12-81 U-14 210 93727 12-12-81 U-15 4,000 93136 12-14-81 U-16 93749 12-14 -81 U- 17 2,000 420 93750 12-1 4- 81 U-18 4,000 93751 12- 14-81 U-19 2,000 93762 12-15 -81 U-20 1,000 60 93777 12-16-81 U-21 420 93773 12-16-81 U-22 420 93781 12-16-81 U-23 4,000 2,000 93790 12-17-81 U- 24 1,000 210 2,000 4,000 93792 12-17-81 U-25 4,000 93793 12-17 -81 U-26 2,000 93798 12- 18-81 U-27 1,050 93830 12-19-81 U-28 2' 130 93833 12-19-81 U-29 2,000 4,000 2, 000 93843 12-21 -81 U-30 4,000 2,000 93844 12-21 -81 U-31 4,000 200 200 93849 12- 21-81 U-32 60 93855 12-22- 81 U-33 2, 000 93857 12-22-81 U-34 210 93873 12-23-81 U-35 4,000 2,000 200 93918 12- 28-81 U-36 40 200 93920 12-28-81 U-31 2,000 35,800 r 0 r A L 61J..Q_Q_ 9,544 2,000 3~ PURCHASES OF MANUFACTURED OILS FOR THE KONTH OF JANUARY , 1982 (Exhibit "V") QUANT I T Y l N L I. T E R S Invoi ce Date Oil and Regular Extra No. Shipped Exh. Diesel Lubr icants Gaso Iine Gasol ine Kerosene ---------- --------------- ------------------------ -------------------- --------------- 93966 01 -04-8 2 V-1 4, 000 2, 000 93978 01 -04 -82 V- 2 2,000 654 400

DECISION - C.T.A. Case No. 3582 - 23 - QUANT I TY I N L I T ERS Invoice Date 0il and Regular Extra No. Shipped Exb. Diesel Lubri cants Gasoline Gasoline Kerosene -------------------- ------------ --- ------------------------------------------------- 93997 01-05-82 V-3 1'4 70 94000 01-05-82 V-4 210 200 4,000 94016 01-06-82 V-5 2,000 2,000 94044 01 -08 -82 V-6 4,000 2,000 3,000 400 94050 01-08-82 V- 7 1,000 40 4,000 H051 01-08-82 V-8 200 2,000 94065 01 -09 -82 V-9 1,000 2,000 94078 01 -11 -82 V-10 2,000 210 2,000 94089 01-11-82 Y-11 2,000 200 400 94099 01-12-82 Y-12 420 4,000 94106 01 -12-82 V-13 80 4,000 94117 01-13-82 V-14 4,000 200 2,000 94118 01 -13-82 V-15 200 94134 01 -14-82 V-16 400 210 600 94136 01-14-82 V-17 1'4 70 6,000 2,000 94141 01-14-82 V-18 4,000 2,000 94143 01 -15-82 V-19 I, 470 2,000 2,000 94171 01-18 -82 V-20 4,000 2,000 94179 01-18-82 Y- 21 200 400 94184 01-18 -82 V- 22 2,000 420 4~ 2,000 3,000 94188 01 -18-82 Y-23 2,000 94196 01-19-82 V-24 2,000 94199 01 - 19-82 V-25 400 94211 01 - 20-82 V-26 94231 01 - 21-82 V-27 94232 01- 21-82 Y-2 8 4,000 94242 01-22-82 V-29 2,000 210 94259 01-23-82 V- 30 1 '260 94267 01-25 -82 V- ll 60 94286 01 - 25-82 V-3 2 94287 01 - 25-82 Y- 33 4,000 94291 01 - 26-82 V-34 200 420 94292 01-26 -82 V- 35 94302 01 -26-82 V- 36 2,520 94310 01-27-82 V-37 2,000 94311 01 - 27-8 2 V- 38 6,000 94327 01-29 -82 Y-39 6,000 94328 01-29-8 2 V-40 2,000 943Jl 01-29 -82 V-41 94351 01 -30-82 V-42 2,000 94356 01-30 -82 V-43 8,000 94357 01-30-8 2 V-44 1,000 f 0 f AL 74,000 ..!_h!!4

DECISION - C.T.A. Case No. 3582 - 24 - PURCHASES OF MANUFACTURED OILS FOR THE KONTH OF FEBRUARY, 1982 (Exhibit 'II") QUANT I T Y I N LITERS Invoice Date 0i l and Regular Extra No. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene ---------------------------------------------- ------- ---------------------- --------- 94380 02-01-82 Il-l 6,000 2,000 2,000 94381 02-01-82 W-2 2,000 400 94368 02-02-82 W-3 200 200 94387 02-02-82 W-4 1'4 70 2,000 2,000 3,000 94388 02-02-82 W-5 630 2.o,oo 94407 02-03-82 W-6 200 200 94424 02 -04-82 W-7 2,000 840 2,000 94431 02-05-82 11-8 200 200 2,000 94432 02-05-82 11-9 200 94479 02-08-82 W-10 6,000 200 94491 02-08-82 W-11 1,000 40 8,000 94478 02-08-82 11-12 1,000 200 94481 02-08-82 11-13 2,000 2,000 2,000 94496 02-09-82 11-14 840 200 94497 02 -09-82 W-15 1,680 400 94498 02-09-82 W-16 200 2,000 94536 02-ll-82 11-17 6,000 2,000 400 94534 02-11-82 11-18 2,000 94537 02-11-82 W-1-9 2,000 94566 02-13-82 W-20 200 20 94593 02-15-82 11-21 600 40 94588 02-15-82 W-22 2,000 420 94586 02-15-82 11-23 4,000 95003 02-16-82 11-24 1,680 95004 02-16-82 W-25 630 95015 02-16-82 11-26 200 95035 02-17-82 11-27 1,000 95036 02-17-82 W-28 1,000 100 95048 02-18-82 11-29 6,000 95049 02-18-82 11-30 2,000 95091 02-20-82 11-31 400 95087 02-20-82 11-32 20 95111 02-22-82 11-33 2,000 630 95119 02-22-82 11-34 400 40 95108 02-22-82 11-35 4,000 95125 02-22-82 11-36 1,000 40 95109 02-22-82 11-31 4,000 95128 02-23-82 11-38

DECISION - C.T.A. Case No. 3582 - 25 - QUAHT I T Y I N L I T E RS Invoice Date Oil and Regul ar Extra No. Shipped Exh. Di ese l Lubricants Gasoline Gasoline Kerosene ---------------------------------------------------------- ----- ------------ -- ---- --- 95156 02-25-82 11-39 1,680 200 95158 02-25-82 11-40 1,680 30,800 95168 02-26-82 11-41 400 T0 T A L 60,000 12,480 2,000 3,000 PURCHASES OF MANUFACTURED OILS FOR THE MONTH OF KARCH, 1982 (Exhibit 'X' ) QUANT I T Y I N L I T E RS Invoice Date 0iI and Regular Extra No. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene ----------------------------------------------------------------------- ------------- 95211 03-01 -82 1-1 4,000 2,000 200 95215 03-01-82 X-2 2,000 95210 03-01-82 1-3 4,000 400 95225 03-02-82 1-4 2,000 630 2,000 3,000 6,000 95240 03-03-82 X-5 1,000 200 95260 03 -04-82 1-6 2,000 95265 03-04-82 1-7 400 80 2,000 400 95259 03-04-82 I-8 4,000 2,000 95278 03-04-82 X-9 1 '470 200 95279 03-04-82 X-10 210 400 95311 03 -06-82 I-ll 4,000 4,000 200 95312 03-06-82 1-12 2, 000 4,000 95310 03 -06-82 X-13 4,000 400 95326 03-08-82 I-14 400 200 95347 03-09 -82 1-15 6,000 200 95368 03-10 -82 1-16 1,600 630 8,000 95362 03-10-82 X- 17 4,000 95363 03-10-82 X-18 1,260 95361 03-10-82 X-19 4,000 95371 03 -11-82 1-20 200 230 95396 03-12-82 1-21 2,000 95394 03-12-82 I-22 6,000 95448 03-15-82 I-23 2,000 464 95455 03-16-82 I-24 6,000 95454 03-16-82 I-.25 6,000 95458 03-16-82 I-26 200 40 95511 03-16-82 1-21 I, 470 95515 03-18-82 X-28 1,000 210 95510 03 - l8 r82 X-29

DECISION - C.T.A. Case No. 3582 - 26 - QUANT I T Y I N LITERS Invoice Date Oil and Regular Extra No. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene --------------------------------------------------- ----------------- ---------------- 95511 03-18-82 X-30 41000 95538 03-19-82 I-31 110.00 41000 200 95524 03-19-82 X-32 20 210 00 95566 03-19-82 I-33 41000 210 00 95567 03-20-82 l -34 41000 95587 03-22-82 I-35 11260 95588 03 -22- 82 l-36 21310 95582 03-22-82 I-37 250 200 21 000 95619 03 -23-82 l-38 210 61000 95625 03-23-82 I-39 41000 95642 03-24-82 I-40 200 95626 03-24-82 I-41 95662 03-25 -82 X-42 21600 250 95675 03-26 -82 X-43 11000 40 95688 03-27-82 l-44 41000 21000 2,000 95687 03-27-82 X-45 41000 200 95717 03-29-82 X-46 200 2,0 00 95726 03-30-82 X-47 1, 260 400 95710 03-30-82 l-4 8 2,000 95 721 03-30-82 X-49 61 1800 95729 03-30-82 I-50 81000 95739 03 -31-82 X-51 __L.Q9.Q_ T 0 T A L 1021800 121294 J ~O PURCHASES OF MANUFACTURED OILS FOR THE MONTH . OF APRIL , 1982 (Exhi bit 'Y') QUANTITY I N L I TERS Invoice Date Oil and Regula r Extra No. Sh ip ped Exh. Diesel Lubricants Gasoline Ga soline Kerosene --------------------------------------------------- --------------------------------- 95746 04-01-82 Y-2 31000 31000 20515 04-01-82 Y-3 800 420 400 20527 04-01-82 Y- 4 20 20560 04-03-82 H 200 210 200 20593 04-05-82 Y-6 4,000 2,000 20594 04-05-82 Y-7 41000 2,000 20608 04-06-82 Y-8 21000 420 400 20606 04-06-82 Y-9 40 20629 04-06-82 Y-10 210 20631 04-06-82 Y-ll 121000

DECISION - C.T.A. Case No. 3582 - 27 - QUAN T I T Y I N LITERS Invoice Date 0il and Regular Extra No. Shipped Exh. Diesel Lubricants Gaso I ine Gasoline Kerosene ------------------------------------------------------------------------------------ 20635 04-07-82 Y-12 200 20637 04-07-82 Y-13 1, 260 20638 04-07-82 Y-14 840 20650 04 -07-82 Y-15 210 20706 04-12-82 Y-16 1,000 40 4,000 20707 04-12-82 Y-17 8,000 200 20718 04-12-82 Y-18 200 207 28 04-13-0Z Y-19 2,000 420 400 20763 04 -14-82 Y-20 1,680 20765 04-14-82 Y- 21 1,050 20786 04-15-82 Y-24 12,000 20795 04-16-82 Y-25 370 200 20809 04-17-82 Y-26 12,000 20815 04-17-82 Y-27 2,000 420 400 20860 04-20-82 Y-28 1,000 40 20864 04-20-82 Y-29 200 20873 04-20-82 Y-30 2,000 4,000 20874 04-20-82 Y-31 2,000 4,000 20880 04-21-82 Y-32 840 20882 04-21-82 Y-33 200 20886 04-21-82 Y-34 200 20893 04-21 -82 Y-35 6,000 20911 04-22-82 Y-36 60 20930 04-23-82 Y-37 200 200 20934 04-24 -82 Y-38 1, 050 20935 04-23-82 Y-39 1, 260 20941 04-23-82 Y-40 800 210 200 20947 04-24 -82 Y-41 6,000 20968 04-24-82 Y-42 1,050 20979 04-26-82 Y-43 200 20985 04-26-82 Y-44 600 40 20991 04-26-82 Y-45 1,000 21006 04-27-82 Y-46 200 21010 04-27-82 Y-47 6,000 21025 04-28-82 Y-48 8,000 4,000 21027 04-28-82 Y-49 800 400 21051 04-30 -82 Y-50 200 21052 04-30 -82 Y-51 6,000 21053 04-30-82 Y-52 8,000 21055 04-30-82 Y-53 4,000 21056 04-30-82 Y-54 840 21057 04-30-82 Y-55 I, 260 21059 04-30-82 Y-56 200 200 r0r AL 97,000 14,260 4~ 3,000

DECISION - C.T.A. Case No. 3582 - 28 - PURCHASES OF MANUFA CTURED OILS FOR THE MONTH OF KAY, 1982 (Exhibit 'Z') QUANTifY I N LifERS Invoice Date 0il and Regular Extra No. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene -------------------------------- -- -------------------------------------------------- 21116 05 -03-82 Z-2 1, 600 420 200 200 21118 05-03 -82 Z-2-a 200 3,000 1,000 21123 05-03-82 Z-3 2,000 21128 05-04-82 Z-4 200 200 2112 7 05-04-82 Z-4-a 1,000 40 4,000 21139 05-04-82 Z-5 12,000 20 0 2ll42 05-04-82 Z-6 6,000 200 4,000 21164 05-06 -82 Z-7 2,000 234 200 21178 05-07-8 2 Z-8 200 200 4,000 21184 05-08-82 Z-9 8,000 200 21193 05-08-82 Z-10 6,000 200 200 21203 05-08-82 Z-11 840 200 400 21204 05-08-82 Z-12 1,260 8,000 400 21209 05-08-82 Z-13 4,000 200 21227 05-10-82 Z-14 480 21234 05-11-82 Z-15 6,000 21241 05-11-82 Z-17 1, 470 21242 05-11-82 Z-18 840 21244 05-11-82 Z-19 200 27171 05-14-82 Z-20 8,000 25227 05-14-82 Z-21 2,000 25229 05-14-82 Z-22 25237 05-15-82 Z-23 6,000 25250 05-15-82 Z-24 8,000 25267 05-18-82 Z-25 400 630 25276 05-18-82 Z-26 136 25279 05-18-8 2 Z-27 600 25286 05-18-82 Z-28 420 25287 05-18-82 Z-29 1,000 40 27 204 05-19-82 Z- 30 25291 05-19 -82 Z-31 6,000 25311 05-19-82 Z-32 25320 05-20-82 Z-33 400 27208 05-22-82 Z-34 400 27216 05 -22-82 z- 34-a 2,000 630 27221 05-22-82 Z-35 4,000 27224 05-22-82 Z-36 40 27233 05-24-82 Z-37 8,000 27257 05-25-82 Z-38 400 27270 05-25-82 Z-39 420

DECISION - C.T.A. Case No. 3582 - 29 - QUANT I T Y I N L I f E RS Invoice Date 0il and Regular Extra No . Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene ------------------------------------------ -------- --- ------------- ------------------ 27277 05 - 25-82 Z- 40 6,000 27287 05-26-82 Z-41 400 27301 05-26-82 Z-42 2,000 210 400 200 27306 05-26-82 Z-43 200 27316 05 - 27-82 Z-44 8,000 27321 05-2Hi Z-45 840 38,200 3,000 1,000 27322 05-27-82 Z-46 1, 470 27327 05 - 27-82 Z-47 6,000 27347 05 -28 -82 Z-48 4,000 27356 05-29-82 Z-49 6,000 27358 05-29-82 Z-50 400 27375 05-31 -82 Z-51 40 r 0 T A L 115,200 10,460 PURCHASES OF MANUFACTURED OILS FOR THE HONTU OF JUNE, 1982 (Exhibit "H ' ) QUANT I T Y I N L t r E RS Invoice Date oil and Regular Extra No. Shipped Exb . Diesel Lubricants Gasoline Gasoline Kerosene -------------------------- --------------------------- -- ------- ---------------------- 27399 06 -01-8 2 AH 400 27393 06-01-8 2 H-2 8,000 4,000 27419 06-02-82 H-3 200 200 27426 06-02-82 H-4 1,000 210 400 27416 06 -02-82 H-5 6,000 27434 06-03 -82 AA-6 200 27445 06-03-82 H-7 420 27913 06-05-82 H-8 6,000 27927 06-08-82 AA-9 400 250 200 27942 06-08-82 H-10 400 27954 06-09 -82 H-11 6,000 27952 06-09-82 H-12 1, 260 27951 06-09-82 H-14 1,050 27971 06-10-82 H-15 8,000 4,000 27962 06 -10-82 H-16 400 20 27978 06-11-82 H-17 2,000 420 400 27992 06-12-82 AA-18 6,000 28004 06-14-82 H-19 400 200 28017 06-14-82 AA-20 8,000 4,000 28010 06 -14-82 H-21 6,000

DECISION - C.T.A. Case No. 3582 - 30 - QUANT I TY I N L I T E R S Invoice Date oil and Re gular Extra No. Shipped Exh . Diesel Lubricants Gasolin e Gasoline Kerosene -------- --- --------- ----------- ------------------- ---------------------------------- 28036 06 - 16-82 H-22 6,000 28035 06-16 -82 H-23 400 28062 06-17-82 H- 23-a 200 200 4,000 20087 06-19-8 2 H-2 4 1,890 400 28095 06-19 -82 H-25 8,000 200 28088 06 -19-82 H-26 1,050 4,000 200 28093 06-19-82 H- 27 6,000 200 28091 06 -19-82 H- 28 2,000 210 200 8,000 28108 06- 21-82 H- 29 200 40 4,000 28102 06 -21-8 2 H-30 200 400 28109 06 -21 -82 H- 31 6,000 3~ 28103 06 -21-8 2 H- 32 400 281 20 06-2 2-82 H- 33 8,000 28135 06-2 3-82 H-34 28125 06-2 3-82 H-35 400 20 28153 06 -25 -82 H-36 6,000 28170 06- 26-82 H- 37 200 28190 06-28-82 H- 38 400 290 28194 06- 28 -82 H-39 4,000 28195 06- 28-82 H- 40 400 28204 06-29 -82 H-41 1,260 28125 06-29-82 H- 42 40 28210 06-29-82 H-43 6,000 28217 06-30-82 H-44 8,000 28219 06-30-82 H-45 ~ 864 T 0 T A L 124,200 9,294 PURCDASES OF MANUFACTURED OILS FOR THE MONTH OF JULY , 198 2 (Exhibit ' BB ' ) QUANTITY I N LITERS Invo ice Date 0il and Regular Extra No . Sh ipped Exb. Di esel Lubricants Gasoline Gasoline Keros ene --------------------- --- ----------------------------- -------- ---------- ------------- 28240 07-01-8 2 88-1 40 0 200 28 243 07 -01-82 88 -2 3,000 28271 07-02-82 88-J 8,000 4,000 28279 07-03-82 88-4 400 20 28280 07 -03 -82 88-5 200 28 281 01-03-82 88-6 420 28297 07-05 -82 88 -7 2,000 200

DECISION - C.T.A. Case No. 3582 - 31 - QUANT I T Y I N L I f E R S Invoice Date 0il and Regular Extra No. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene ------------------------------------------------------------------------------------ 28298 07-05-82 88-8 200 28301 07-05-82 88-9 8,000 4,000 28316 07-06-82 88-10 400 28324 07-07-8 2 88-11 400 28325 07-07-82 88-12 l, 470 28326 07-0 7-82 88-13 1,680 28361 07-09-8 2 88-14 4,000 8,000 28385 07-10-82 88-15 400 60 28386 07-10 -82 88-16 200 200 28414 07-13-82 88-17 8,000 4,000 28419 01-13-82 88-18 840 28420 07-13 -82 88-19 420 28426 07 -13-82 88-20 200 200 28434 07-13-82 88-21 400 28463 07-15-82 88-22 200 200 28H9 07-16-8 2 88-23 2,000 630 400 28470 07-16-82 88-24 40 28483 01-16 -82 88-25 200 200 28500 07-17-82 88-26 400 28512 01-19-82 88-27 8,000 4,000 28517 07-20-82 88-28 400 270 zo o 28529 07-20-82 88-29 400 285 38 01-21-82 88-30 8,000 4,000 28547 07-22-82 88 �31 3,000 210 600 28558 07-23-82 88-32 800 20 28577 07-24-82 88 -33 200 28601 07-26-82 88-34 1,260 28602 07 -26-82 88-35 1,680 2860 7 01-26-82 88 -36 200 28609 07-26-82 88 -37 8,000 4,000 zoo 28631 1 07-29-82 88-]8 23751 07-29-82 88-39 840 23753 01 -29-82 88�40 800 23754 07-29-82 88-41 t,,ooo 8,000 23776 07-31-82 88-42 200 210 200 23778 07-Jl-82 88-43 t_Q._O_!_ 4,000 f 0TAL 76,800 10,070 48,000 3,000

DECISION - C.T.A. Case No. 3582 - 32 - PURCHASES OF HANUFA GTURED OILS FOR THE HONTH OF AUGUST , 1982 (Exhibit 'CG') QUANT I T Y I N L I T E RS Invoice Date 0i I and Regular Extra No. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene -------------------- -------------------------- ---------- ---------------------------- 23792 08-01-82 GG-1 3,000 630 400 8,000 23793 08-01-82 GG-2 210 200 23825 08-04-82 GG-3 4,000 600 23828 08-04-82 GC-4 600 20 4,000 23840 08-05-82 CC-6 1,260 4,000 400 23841 08 -05-82 CC-7 1,260 8,000 23850 08-06-82 CC-8 200 200 400 23871 08-07-82 CC-9 200 23890 08-09-82 CC-10 3,000 420 200 23891 08-09-82 CC-11 210 200 600 23905 08-10-82 CC-12 400 4,000 4,000 23918 08-10-82 CC-13 8,000 3~ 23921 08-11-82 CC-14 1,000 210 23928 08 -11-82 CC-15 1,680 23925 08-11-82 CC-16 8,000 23929 08-11-82 GC-17 840 23947 08-12-82 CC-18 2,000 24 23951 08-13-82 CC-19 200 23963 08-14-82 CC-20 600 40 23986 08-16-82 CC-21 4,000 23980 08-16-82 CC-22 40 23993 08-17-82 CG-23 2,000 24001 08-17-82 CC-24 1,000 60 24014 08-19-82 CC-25 800 24020 08-19-82 CC-26 24046 08-20-82 CC-27 200 24078 08-23-82 CC-28 24090 08-24-82 CC-29 800 40 Hll8 08-26-82 CC-30 1,890 24116 08-26-82 CC-31 200 24118 08-26-82 CC-32 1,260 24152 08-28-82 cc- 33 2,000 630 24162 08-28-82 CC-35 8,000 Hl71 08-30-82 CC-36 800 24169 08-30-82 CC-31 8,000 24197 08-31-82 CC-38 840 24196 08-31-82 CC- 39 420 24202 08-31-82 CC-40 1.QQQ_ 40 T0 TAL 59,800 12,024

DECISION - C.T.A. Case No. 3582 - 33 - PURCHASES OF MANUFACTURED OILS FOR THE MONTH OF SEPTEMBER, 1982 (Exhibit "DO") QUANT I T Y I N L I T E RS Invoice Date Oil and Regular Extra No. Shipped Exh. Diesel Lubricants Gasoline Gasoline Kerosene ------------------------------------------------------------------------------------ 24213 09-01-82 DD-2 40 24215 09-01-82 DD-3 200 24230 09-02-82 DD-4 60 24233 09-02-82 DD-5 200 24242 09-03-82 DD-6 2,000 678 400 24270 09-04-82 DD-7 8,000 4,000 24260 09-04-82 DD-9 100 24283 09-06-82 DD-10 200 200 24294 09-07-82 DD-11 800 24301 09-07-82 DD-12 8,000 4,000 24308 09-08-82 DD-13 1,050 24309 09-08-82 DD-14 1,680 24318 09-09-82 DD-15 400 24363 09-13-82 DD-16 2,000 630 600 24364 09-13-82 DD-17 210 24365 09-13-82 DD-18 800 24366 09-13-82 DD-19 200 250 200 24367 09-13-82 DD-20 8,000 4,000 24384 09-13-82 DD-21 1,000 40 24389 09-14-82 DD-22 8,000 4,000 24395 09-14-82 DD-23 630 24398 09-14~82 DD-24 840 24419 09-16-82 DD-25 200 200 24420 09-16-82 DD-26 2,000 210 400 24428 09-17-82 DD-27 800 244 53 09-18-82 DD-28 1,050 24454 09-18-82 DD-29 840 24462 09-18-82 DD-30 200 24472 09- 20-82 DD-31 2,000 210 200 24474 09-20-82 DD-32 4,000 8,000 24485 09-21-82 DD-33 8,000 4,000 24493 09-21-82 DD-34 840 24499 09-21-82 DD-35 200 24526 09-23 -82 DD-36 800 210 24530 09 -23- 82 DD-37 2,000 420 24549 09-24-82 DD-38 8,000 4,000 24576 09-27-82 DD-39 270 24577 09-27-82 DD -40 200

DECISION - � C.T.A. Case No. 3582 - 34 - Invoice Date QUANT I T Y I N L I T E RS No. Shipped Exh. Oil and Regular Extra Di esel Lubri cants Ga soline Gasoline Kerosene 24578 09-21 -82 DD-41 1, 680 24591 09-28-82 DD-42 8,000 4,000 38,400 24622 09-30-82 DD-43 2,000 24624 09-30-82 DD-44 200 T 0 T A L 18,200 J.1.!!_8 RECAP OP MANUFACTURED OILS PURCHASES: QUANf I f Y I N L I f E RS Oil and Regular Extra MONTH Diesel Lubricants Gasoline Gasoline Kerosene .January 1981 II ,000 10,426 9,000 10,000 3,000 February 1981 91,600 16,414 51,000 10,000 4,000 Karch 1981 85,000 8,900 49,800 8,000 2, 000 April 1981 76,600 8,580 40,800 4,000 2,000 Kay 1981 87,600 6. 528 40 ,600 4,000 June 1981 89,000 ll, 284 35,600 l, 000 2,000 July 1981 88,200 10 ,248 37.400 1,000 5,000 August 1981 80,400 10,054 41,600 3,000 4,000 Septeaber 1981 69,400 8, 110 37,600 3,000 11,000 October 1981 63,600 6,766 37,020 2,000 3,000 Noveaber 1981 45,600 9,544 31,200 2,000 3,000 Deceaber 1981 61,200 11,124 35,800 2,000 3,000 January 1982 74,000 12,480 47,400 2,000 3,000 February 1982 60,000 12 ,294 30,800 3,000 Karch 1982 102,800 14,260 61,800 3,000 April 1982 91,000 10,460 43,400 3,000 1,000 Hay 1982 115. 200 9,294 38,200 June 1982 124.200 10,070 35,200 3,000 July 1982 76,800 12,024 48,000 August 1982 59,800 35,400 54.000 56,000 Septeaber 1982 78,200 ..!.!.J1! 38,400 r 0 T AL 1,643,200 211,458 826,020

DECISION - - 35 - C.T.A. Case No. 3582 Quantity Specific haun t COMPUTATION OF 25% SPEGIFIG TAX REFUND Tax Rate UNDER R.A. 1435 Hanufactured Oil Diesel 1,385 HT' P1.00/KT p 1,385.00 Lubricating Oils 211,458 L 0.07/L 14,802.06 Regular Gasoline 826 ,020 L 0.08/L 66,081.60 Extra Gasoline 51,, 000 L 0.08/L 4,320.00 Kerosene 56,000 L 0.025/L 1,400.00 Total specific taxes paid P87 ,988.66 Multiply by specific tax refund rate t 25% Total specifc tax to be refunded P21,997.17 '(1,643,200 X 0.8429) + 1,000 = 1,385.0533 Original Claim Nove mb er 1980 to September 1982 for Refund Case filed with February 8, 1983 C.T.A. Counting for the 2-yeai period should start: 1. In case of lubri cants - February 8, 1981 2. Other than lubri cants - February 24, 1981 Thus pur c ha ses of lubric at ing oils from November 1980 " to February 7, 1981 and purchases of manufactured oils other than lubricants from November 1980 to January 23, 1981 have already pres cr ibed. (E x hs. "H-1" to "H-47", "I-1" to "J-26", "J-28", "J -29 ", "J-33", "J-l,S", "K-1", "K-28", "K -3 1" and "K -33 ". Petitioner originally c laim e d for refund of the specific tax on manufactured oils from November 1980 to September 1982. Howev er, in counting the pres cri ptiv e period, the date of filing with the co urt should be co ntrolling. The Reso luti on of the Supreme Court dated March 25, 1992 in the Rio Tuba Case (SUPRA) stated that t~e c laim for refund of specific taxes should be comput ed o n the

DECISION - C.T.A. Case No . 3582 - 36 - basis of the amounts dee med paid und er Section 1 and 2 of R.A. No. 14:15, without interest. "SECTION 1. Section one hundred and forty two of the Nation a l Internal Revenue Code, as amended, i s furth er amended to read as folloHs: "SEC. 142. Specific Tax on manufa ctured oils and other fuel.- On refined and manufact u red mineral oils and motor f u els, t h ere _shall be co ll ected the following taxes : ( a) XXX XXX XXX (b) Lubricating oi l s, pe r lit er of vo lum e capacity, seven ce n tavos; ( c ) Nap ll tha, gaso lin e, and all other simi l ar products of distill atio n, per liter uf vo lum e capacity, e i g ht ce nt avos ; and (d) XXX X. XX XXX "SEC. 2. Section one hundrerl a nd forty- tive ot the Nationa l l11t er 11al Rev e nue Code, as amended, is furt h er a me nded to whereas as folloHs: SEC. Spec it- i c Tax on JJiesel fuel oil.- On fu e l 0 i 1.' com mercially known as dies e l tu e l oi l, and o n al l s imilar tuel oi l s, having mo re or less th e same generating poHer, t h ere s h a ll be co ll ected, p er metric ton, one peso. With respect to the a mou nl refundab l e on purch ase s of diesel and Hunker fu e l oi l s, both parties agreed and arrived at a lormula in co n vert ing li ters ot die se l to met ric tons. The b ase for co mpu ting the a mount

DECISION - C.T.A. Case No. 3582 - 37 - refundable for specif i c taxes paid o n di ese l s ho uld be what is prescribed in Sectio o 2 of R.A. No. 1435. The formula to co nv ert li ters to metric tons ot dies e l fuel as agreed upon by the p arties is : No . lit ers x spec ifi c gravity Hetric Ton 1,000 It was further agreed that the spe c ifi c gravity of diesel is 0.84 29 . Thus, the total number ot liters ot diesel subject to ref und is 1,643,200 eq u ivalent to 1, 385 metric to ns comput ed as fol l ows : 1,643, 200 X 0.8429 1,286 metric tou ot die se l 1,000 After having co n verted the liters ot diesel to me tri c tons the Court can now co mpu te the a mount to whi ch p et itioner is e n tit l ed to be refunded o n t h e spec ific taxes paid on the u se ot lubricating oi l s , regu lar gasoline, extra gasoli n e a nd kerosene pu rc h ased for the p eriod February 24, 1981 to Septe mb er 30, 1982. Pet itioner is therefore e ntitl ed to be ref unded in the a mount of P21,997.17 compu ted as follows:

DECISION - - 38 - C.T.A. Case No. 3582 Quantity Specific hount COMPUTATION OP 251 SPECIPIC TAX REPUND Tax Rate ONDER R.A . 1435 Manufactured Oil Diesel 1,395 KT' Pl.OO/HT p 1,385.00 Lubricating Oils 211,458 L 0.07/L 14,802.06 Regular Gasoline 826,020 L 0.08/L 66,081.60 Extra Gasoline 54,000 L 0.09/L 4,320.00 Kerosene 56,000 L 0.025/L 1,400.00 Total specific taxes paid P87 ,988.66 Multiply by specific tax refund rate t 251 Total specific tax to be refunded P21,997.17 '(1,643,200 X 0.8429) + 1,000 = 1,385.0533 Regarding the 20% interest per a nn u m being c l ai med by petitioner, the ru l e is that no interest on refu nd of tax can be awarded unless a utho r ized by the law or the c ollection of the tax was at t e nd e d b y ar bitrarin ess (Coll ector v. Prieto, 11 2 phil 907; Commissioner v. Astureas Sugar Ce ntral , 2 SCRA 1140; Commissioner of Inte r nal Revenue v. Americ a n Rubber Co., 18 SCRA 842; Atlas Fertilizer Corporation v. Commissioner ot Internal Revenue, 100 SCRA 556; Shell Philippines, Inc. , v. Central Bank of th e Phil ippines, 162 S CRA 2 88 .) An action is no t ar bitrary wh e n exercised hon est ly and up o n due consideration wh e r e th ere is a room t or two o pinion s , howev er it may be b e l ieved that an erro n eo u s co n c lusion was r ea ch e d. (F.B. Hore n o, Philippines l aw Di ctio nary l 3rd e dit io nj p. 6Y, citing .Impe r ial De velopment

DECISION - C.T.A. Case No. 3582 - 39 - Corpora t: ion v. Aftover , 08473-hP. August 23, 1979) Arbitrariness presupposes excusable or obstinate, disregard of leg al provision' (Victoria's Milling Co. Inc., v. Commissioner ot Internal Revenue, et. al., 19 SCRA Lt 30 ) none of the exceptio n s are present in the instant case. Respondent's decision denying Petitioner's claim for refund was based ott an hon est interpretation of law. Petitioner is not entitled to the payment of interest. MOREOVER, the Supreme Court held in the Rio Tuba case that no interest shall be c ha rge d in co mputing the 25% refund of specific taxes paid. (See Supreme Court In I hf� snmt' m:tnnt�t� (l<'l i I itliH't� 's p.-ayt�t� I ot� ('osl s of suit ca nnot be granted. It is an elementary r ule that the government shall not be liable for cost of suits unless otherwise provided by law. (S ectio n 1, Rule 142. Revised Rules of Court; Collector of Internal Revenue v. Convention of the Philippine Baptist churches and the Court of Tax Appeals, 2 SCRA 10.) WHEREFORE, the respondent: Commissioner of Internal Revenue is hereby ordered to REFUND to Petitioner, CURUAN TIMBER CORPORATION the sum o:t P21,997.17, without interest, equiva l ent to 25% partial refund of specific

DECISION - C.T.A. Gase No. 3582 - 40 - taxes paid on its purchases ol Ui esel fuel, 0 i 1 ' and lubri cants, Regular gasoline, ex tra gaso lin e a nd kero se n e pursuant to t h e provision ot Sect inn 5 pt J:< e public Act No. 1435 in relation to Sectio n 142(b) and ( c ) of the NIRC and Section 145 as pres cr ibed under Sectio n 1, 2 of H.A. No. 14 35 . SO OlWEREU. !!AM~~.~~~;? Asso cia te Judge WE GONCIJR: ('~(Q . Q~..._ ERNES'l'O U. ACOSTA Presiuing Juc e GRIJHA Judge

DECISION - C.T.A. Case No. 3582 - 41 - CERTIFICATION I h ereby certify that thP. decision was reached after due cons ultation among the me mb ers of the Court of Tax Appeals in a c cordance 1vit h Section 13, Article VIll of the Constitution. ~~Q,~ ERNESTO D. ACOSTA Presiding Judge Court of Tax Appeals