M/s. Pon Pure Chemical India Private Limited. dated 24.06.2026

Introduction

The applicant, M/s. Pon Pure Chemical India Private Limited, is engaged in the manufacture and trading of chemicals and is registered under the GST law. For transportation of raw materials and finished goods, it entered into transportation agreements with various transporters.

Since chemicals are susceptible to normal transit losses such as evaporation, moisture loss and minor leakage, the agreements recognized certain permissible tolerance limits. However, where losses exceeded those limits due to the transporter’s negligence or breach of contractual obligations, the applicant recovered compensation from the transporter.