LAWS(SC)-2006-11-95

COMMISSIONER SALES TAX U P Vs. MOHAN BRICKFIELD

Decided On November 13, 2006
COMMISSIONER, SALES TAX, UTTAR PRADESH Appellant
V/S
MOHAN BRICKFIELD, AGRA Respondents

JUDGEMENT

(1.) Leave granted.

(2.) The Commissioner of Sales Tax, Uttar Pradesh, calls in question legality of the order passed by a learned Single Judge of the Allahabad High Court allowing the revision petition filed by the respondent under Section 11 of the Uttar Pradesh Trade Tax Act, 1948 (in short the Act). The dispute relates to the assessment year 1984-85. The High Court set aside the order passed by the Sales Tax Tribunal, Agra (in short the Tribunal) in Second Appeal No.129 of 1989.

(3.) High Court by the impugned order observed that the rejection of accounts on the ground that books of accounts were not produced at the time of survey conducted on 29.3.1984 and 30.3.1985 was really of no consequence since no defect was specifically pointed out in respect of books of accounts produced at the time of assessment.