Remission of tax on lost goods limited to natural-cause quantity deficits and not available for other losses. Remission of tax on lost or destroyed goods is confined to cases where supply is deficient in quantity because of natural causes; remission is not available for losses arising from other causes, and eligibility is tied to a finding that the shortfall in supply resulted from natural causes.
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Provisions expressly mentioned in the judgment/order text.
Remission of tax on lost goods limited to natural-cause quantity deficits and not available for other losses.
Remission of tax on lost or destroyed goods is confined to cases where supply is deficient in quantity because of natural causes; remission is not available for losses arising from other causes, and eligibility is tied to a finding that the shortfall in supply resulted from natural causes.
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