COMMNR., SALES TAX, U.P. vs M/S. MOHAN BRICKFIELD

The Supreme Court upheld the Allahabad High Court's decision under Section 11 of the Uttar Pradesh Trade Tax Act, 1948, which set aside the Sales Tax Tribunal's order rejecting the assessee's accounts. The Court established that the non-production of books during surveys does not automatically imply they were not maintained in the regular course of business, especially when no specific defects were identified in the accounts presented at assessment. The Court affirmed the High Court's ruling, emphasizing the need for a thorough examination of the circumstances surrounding the accounts' rejection.