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Sections 36 (1) and 11 (2) were not levied in the collection of the tax, nor was the tax levied slightly or because of wrongful payment, the notice appellant claimed that the order was void because similar sales. Was approved under sections 36 (1) and 11 (2). The Tax Act, 1990, while the above sections were never included in the show cause notice. The law was issued without explaining the reasons and reasons. Not as required by law because the showcase notice was clearly illegal and without legal authority, further proceedings based on such showcase notice were also illegal. The appellate tribunal accepted the appeal and the order was set aside.

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