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    <title>1995 (10) TMI 48 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>Transit loss of clinker for cement manufacture could not be restricted merely because the claimant did not produce literature or a study quantifying natural loss. The Court held that assessment of such loss must be made on the totality of surrounding circumstances and other relevant considerations, since no definitive literature may exist for losses arising from transport, natural causes, or unavoidable accidents. The impugned order was set aside and the matter remanded for fresh consideration and a speaking order in accordance with law.</description>
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    <pubDate>Mon, 30 Oct 1995 00:00:00 +0530</pubDate>
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      <title>1995 (10) TMI 48 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=44180</link>
      <description>Transit loss of clinker for cement manufacture could not be restricted merely because the claimant did not produce literature or a study quantifying natural loss. The Court held that assessment of such loss must be made on the totality of surrounding circumstances and other relevant considerations, since no definitive literature may exist for losses arising from transport, natural causes, or unavoidable accidents. The impugned order was set aside and the matter remanded for fresh consideration and a speaking order in accordance with law.</description>
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      <pubDate>Mon, 30 Oct 1995 00:00:00 +0530</pubDate>
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