Total Load (Btu/Hr) = 4.

5 x CFM x (Entering air enthalpy - Leaving air Enthalpy)

Sensible Load (Btu/Hr) = 1.08 x CFM x (Entering air DB - Leaving air DB)
For example if I consider the air condition at entrance as 240C and 75% RH and that of leaving air
as 200C and 50% RH across a coil then the CFM comes out to be around 300 for 1TR (1 TR =
12000 Btu/Hr)

Actually, 400 cfm per ton has been considered the rule of thumb. One can see where this value
comes from if we pick a couple of appropriate state points, say: 82F DB/67F WB return air, 62F
DB/75 RH supply air:
return air:
enthalpy = 31.43 Btu/lbm (dry air)
humidity ratio = 0.01067
specific volume = 13.89 ft3/lbm (dry air)
rh = 45.6 percent
supply air:
enthalpy = 24.59 Btu/lbm (dry air)
humidity ratio = 0.00890
(psychrometric data from PMTHERM)
Given we have 400 cfm of air, the mass flow of dry air becomes:
400 cfm / 13.89 ft3/lbm = 28.80 lbm/min (dry air)
Sensible load is then calculated by taking the difference in enthalpies, and multiplying by the
mass flow of dry air:
28.80 * (31.43 - 24.59) = 197.0 Btu/min = 0.985 tons
But we also have a latent load, since our humidity ratio has decreased, i.e., water is condensing
at the coil. Assuming the water is condensing at the final air temperature, 62F, enthalpy to
condense water is 35.11 Btu/lbm using a handy ASHRAE table. Latent load is then calculated:
28.80 * 35.11 * (0.01067 - 0.00890) = 1.790 Btu/min = 0.009 tons
Total cooling load is then: 0.985 + 0.009 = 0.994 tons.
Of course, if your state point are significantly different, simply follow this procedure to equate
CFM to tons.