https://www.taxtmi.com/caselaws?id=164749 A tax assessment under the APVAT Act or APGST Act cannot rest solely on an unadjudicated show-cause notice issued by the Central Excise Department. Because no adjudication had been completed under the Central Excise Act and no conclusive finding existed, the State commercial tax authorities were required to make an independent enquiry under the applicable sales tax enactments before fastening liability. Orders founded only on the pending excise notice, without independent determination of the transaction nature, were held unsustainable and liable to be quashed. en-us Wed, 22 Jul 2009 00:00:00 +0530 Wed, 30 Apr 2014 11:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164749 A tax assessment under the APVAT Act or APGST Act cannot rest solely on an unadjudicated show-cause notice issued by the Central Excise Department. Because no adjudication had been completed under the Central Excise Act and no conclusive finding existed, the State commercial tax authorities were required to make an independent enquiry under the applicable sales tax enactments before fastening liability. Orders founded only on the pending excise notice, without independent determination of the transaction nature, were held unsustainable and liable to be quashed. Case-Laws VAT and Sales Tax Wed, 22 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164749