VAT deptt. couldn't presume VAT evasion merely on basis of notice for evasion of excise duty

CST & VAT : Merely because Central Excise Department has issued a notice, evasion of excise duty and consequent evasion of VAT cannot be presumed and materials/evidences collected by Central Excise Department must be examined by VAT Department to come to an independent conclusion about evasion of VAT