Decision
1
purchase at the start of the charter for the purpose of hiring out the vessel by charter 2. purchase at the end of the charter, from a fuel supplier, for use in marine transport; and, 3. purchase at the end of the charter, from the entity chartering the vessel, for use in marine transport.
Reasons for Decision
2
Diesel fuel purchased at the end of the charter, by the client, from a fuel supplier, for use in marine transport
3
Diesel fuel purchased at the end of the charter, by the client, from the entity chartering the vessel, for use in marine transport
4
Diesel fuel purchased by the entity chartering the vessel and consumed during the charter