Supreme Court · 2006 INSC 840 · Decided 13 November 2006
Commissioner, Sales Tax, U.P. v. M/S Mohan Brickfield, Agra
- Court
- Supreme Court of India
- Citation
- 2006 INSC 840 · [2006] SUPP. 8 S.C.R. 1108
- Case number
- CIVIL APPEAL No. 4913/2006
- Decided
- 13 November 2006
- Bench
- ARIJIT PASAYAT, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Uttar Pradesh Trade Tax Act, 1948: Sections 11, 12 and 13-Books of accounts-rejection of at the time of C assessment on the ground of non-production of the same at the time of survey and other grounds-Tribunal upheld the rejection-In Revision, High Court held that rejection was not correct as of the same at the time of survey inconsequential-On appeal, held: Interference by the High Court not D permissible-Rejection of the account was not based alone on the non­ production of the same at the time of su111ey, but also other factors-Production of the books of accounts at
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