01 August 2012
I am a CA final student. I have a query for direct and indirect tax. We have to quote cases in the exam. Eg: ACCEx. v. National Tobacco Co. India Ltd (1978) 2 ELT 416 (SC). In this case, do we need to mention "2 ELT 416" in our answer or just quoting the parties, year and the type of court where decision is made is enough to fetch me full marks?
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