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Case laws in direct & indirect taxes

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(Querist)
28 March 2010 Dear all

How to remember the case laws in direct & indirect taxes?

this is one of the case law in indirect taxes CCE VS Blowplast Ltd (2009) 236 ELT 631 (Delhi)

my query is what is 236 ELT 631 stands for?

also whether mentioning the case laws is compulsory?

can any one advice me on the above urgently.

Thanks

Balaji S
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kartik_somu

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kartik_somu (Expert)
30 March 2010 elt stands for excise law times. 236 stands for volume and 631 stands for case no. in that volume.

If anyone wants to refer to that case, they can refer the particular volume and case no.. they will get full text of the case.

For exam purposes you need not remember everything.
just write in blowplast ltd case, ....................etc.
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