(a) Sales Tax Act (VII of 1990)-------Ss. 38, 25 & 11---Authorized officer to have access to premises, stocks, accounts and records---Assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Scope---Directorate General of Intelligence and Investigation, during the course of raid/investigation, allegedly compelled the appellant to deposit sales tax demand---Assessing authority, after lapse of two years, issued show-cause notice and held that the sales tax recovered during the raid stood adjusted against the appellant’s liability as mentioned in investigation audit report---Commissioner Inland Revenue (Appeals) dismissed the appeal being infructuous for the reason that the evasion of sales tax was admitted by the appellant during the course of raid/investigation---Validity---Department had defrauded the whole scheme of law and had recovered the alleged sales tax demand before adopting the procedure as laid down under S. 11 of Sales Tax Act, 199...