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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 on lost goods limited to natural-cause quantity deficits and not available for other losses.</h1> 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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