Mere Excise notice isn’t sufficient to prove evasion of VAT; HC quashed turnover escaping assessment

CST & VAT : Merely because Excise Department issued a show-cause notice, that cannot be a ground to presume and conclude that there was evasion of excise duty implying thereby that there was also evasion of tax under VAT Act so as to constitute 'reason to believe' for purposes of assuming power to assessee 'turnover escaping assessment'