https://www.taxtmi.com/caselaws?id=167764 A reassessment under the Gujarat Value Added Tax Act cannot rest solely on a show-cause notice issued by another department; the assessing authority must independently examine the material and record its own satisfaction that taxable turnover escaped assessment. Although third-party material may justify reopening in an appropriate case, a mere excise notice does not establish clandestine removal or VAT evasion by itself. Here, no independent inquiry or conclusion was made by the assessing officer, so the reassessment order was unsustainable and was quashed in favour of the assessee. en-us Thu, 20 Dec 2012 00:00:00 +0530 Mon, 05 Jan 2015 08:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167764 A reassessment under the Gujarat Value Added Tax Act cannot rest solely on a show-cause notice issued by another department; the assessing authority must independently examine the material and record its own satisfaction that taxable turnover escaped assessment. Although third-party material may justify reopening in an appropriate case, a mere excise notice does not establish clandestine removal or VAT evasion by itself. Here, no independent inquiry or conclusion was made by the assessing officer, so the reassessment order was unsustainable and was quashed in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 20 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167764