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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Modvatable invoice requirements: indenting dealers need not register but must be named; original invoice credit requires verification.</h1> Indenting dealers need not be registered but must be named on invoices under Rule 57GG; credit on original invoices where duplicates are lost is permitted for supplies under Rule 52A and Rule 57GG only after Assistant Commissioner scrutiny and verification from the originating range; and the phrase 'if he is not the supplier' is deleted so manufacturer/importer particulars must be given in all cases.

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