Supreme Court · 2008 INSC 1316 · Decided 18 November 2008
M/S. Andhra Agencies v. State of A.P.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1316 · [2008] 16 S.C.R. 264
- Case number
- CIVIL APPEAL No. 6694/2008
- Decided
- 18 November 2008
- Bench
- ARIJIT PASAYAT, MUKUNDAKAM SHARMA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Aildhra Prades.h General Sales Tax Act, 1957 - Credit C notes issued by the manufacturers-first sellers to the subsequent sellers/dealer - Inclusion of, in the taxable · · turnover of the -dealers - Held: Books of accounts not produced by assessees directed to produce books of accounts before the authorities D for adjudication of issue in proper perspective. The assessees were dealers/distributors of liquor. The manufacturers-first sellers issued credit notes to the assessees. The question before this Court is whether . these credit
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