content to remember for indirect tax CA final

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I have bought Bangars book for IDT CA Final . It is in Q n A format. I am confused what we have to learn for theory. Whether we have to remember all Q n A for exam or we bave to just understand & apply it in exam.
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Just understand and apply it in exam.
Also refer RTP Nov 2018 exams along with Bangar's book.
And remembering section number will better to fetch more marks.

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