Material deposited on site without having been weighed - no agreed method for determining the weight of material beforehand
Waste material was deposited on an area of land which was partly a licensed site (site A) and partly an exempt site (site B). The weight of waste deposited on site A was not known. It was possible to determine the total weight of waste deposited, and the volume of waste deposited on site B. Thus if it was possible to determine the density of the material on site B, its weight could be ascertained. The weight of material on site A could then be arrived at by subtraction, giving the figure on which tax could be calculated. The appellants engaged an expert to ascertain the density of the site B
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