Supreme Court of India
M/s. Andhra Agencies v. State of A.P.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Aildhra Prades.h General Sales Tax Act, 1957 - Credit 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 before authorities - Assessees directed to produce books of accounts before the authorities 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 notes were includible in the
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