C.No.2(10)STP/97, Dated 13th November, 2001.

I am directed to refer to your letter No.PO/CE/22, dated 29Ih October, 2001 on the subject cited above and to say that the ruling given vide Board's letter of even number dated 18th October, 2001 also applies whether the goods destroyed were raw material, and the destruction or damage was due to other conditions such as rain, flood etc. 2. The sales tax paid on the goods destroyed or damaged is not refundable or adjustable. If the amount of sales tax involved has already been adjusted in the monthly return, it should be repaid to/recovered by the Government, as by virtue…