Section 36 and 45 Sales Tax Refund Rules, 2006, R12 Assistant Collector Sales Tax (Refund) Issuing a Showcase Notice to Receive Taxes of Rs. Part of the notice, where the appellate authority accepted his appeal in the first round of litigation, issuing a showcase notice about the same period would be equivalent to levying a double tax, which could not be legally granted to the assistant collector. Had the authority to deal with the issue which includes Rs. 1 million, but not further in this case the jurisdiction of the Assistant Collector was revoked
