then the correct tax liability of the
assessee could be ascertained. Merely decreasing the
closing stock valuation by Rs.66.90 lakhs, the Revenue
cannot ... comparative low
difference between the two and in a period of rising
turnover and rising prices, such a system was apt to
diminish the assessment
The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
ANDHRA PRADESH
India
The Andhra Pradesh
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Sixteenth
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