windfall gain or loss definition
windfall gain or loss in respect of a month means any gain or loss on any stock of petroleum product purchased by entities responsible for the storage and distribution of petroleum products, and petroleum products on stock at retail outlets, purchased at a lower or higher price, as the case may be, in the preceding month being carried forward to the next succeeding month to be sold at higher or lower new price, as the case may be, resulting in a gain or loss. [261/08]