When Kapil Sibbal published his zero loss theory, I thought this was inspired by Antoine Lavoisier’s discovery of the Law of Conservation of mass. As per Kapil Sibbal’s law the money is constant, be it in Raja’s pocket or withe the Government of India. The total loss is zero, nothing wrong with it. Now a new twist was added by Mr Chidambaram to the law. I think the new theory is inspired by the theory of relativity, it says the loss also depends on the current state of the matter. In his logic the loss is zero until minerals are mined. Irrespective of the fact that 148 coal mine do not belong to the Government Of India any more. The right of those mines belongs to 148 private owners which were given in throw way price. If you apply the same logic you can sell out all of your gold reserve in a throw away price, it will be zero loss unless you make ornaments out of it. Similarly you can sell out all of your food productions in throw away price but still it would remain zero loss, unless those are cooked. Most importantly you can put all of your black money in Swiss Bank. It will still be a zero loss to the Nation unless those are used. And this is the most important logic the UPA most frequently applies.