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    <title>1991 (2) TMI 151 - GOVERNMENT OF INDIA</title>
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    <description>Excess and subsequent shortage in molasses stock was not accepted as a loss arising from natural causes because the explanation offered was internally inconsistent and unsupported by the record. The claimed causes, including foam, percolation, rainwater seepage through pit cracks, and shifting stock between katcha and pacca pits, did not satisfactorily account for the large and changing variations in quantity or show accident or unavoidable destruction. As a result, the shortage remained unexplained and no relief was warranted on the stated facts.</description>
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    <pubDate>Tue, 19 Feb 1991 00:00:00 +0530</pubDate>
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      <title>1991 (2) TMI 151 - GOVERNMENT OF INDIA</title>
      <link>https://www.taxtmi.com/caselaws?id=49067</link>
      <description>Excess and subsequent shortage in molasses stock was not accepted as a loss arising from natural causes because the explanation offered was internally inconsistent and unsupported by the record. The claimed causes, including foam, percolation, rainwater seepage through pit cracks, and shifting stock between katcha and pacca pits, did not satisfactorily account for the large and changing variations in quantity or show accident or unavoidable destruction. As a result, the shortage remained unexplained and no relief was warranted on the stated facts.</description>
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      <pubDate>Tue, 19 Feb 1991 00:00:00 +0530</pubDate>
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