STATE OF UTTAR PRADESH & ANR. vs M/S. UNIVERSAL EXPORTERS & ANR.

The Supreme Court examined the applicability of Section 3AA and Section 3AAA of the Uttar Pradesh Sales Tax Act, 1948, in relation to the presumption of sales to consumers. The Court held that the presumption under Section 3AAA can be rebutted by the dealer providing satisfactory evidence to the assessing authority. The Court allowed the writ petition challenging the Sales Tax Officer's rejection of the application for a form to rebut the presumption, thereby upholding the High Court's decision.