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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Remission of tax: relief from tax obligation where goods are lost or destroyed by natural causes, subject to conditions.</h1> Remission of tax relieves a taxpayer from the obligation to pay tax on goods lost or destroyed due to natural causes, and such remission is available only subject to conditions, procedures and limitations prescribed by the statute and rules made thereunder.

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