Commissioner, Sales Tax, U.P vs M/S Mohan Brickfield, Agra

The Supreme Court upheld the Allahabad High Court's decision allowing the revision petition under Section 11 of the Uttar Pradesh Trade Tax Act, 1948, stating that the rejection of the assessee's accounts based solely on non-production during surveys was insufficient without specific defects being identified. The Court emphasized that the Assessing Officer's judgment must be based on established norms and factual accuracy, not merely on procedural lapses. The outcome affirmed the High Court's ruling, thereby reinstating the assessee's accounts as valid for the assessment year 1984-85.