Salestax

IF the buyer cleared the amount of bill amount for fake bills then the burden of  liability will be completed by his part.

But the supplier given fake bill and received the related amount from the purchaser, the job is not over, He need to shown the bills in his turnover of monthly return  by either  paid the tax or adjusted with input tax  then the job is over. If failed to shown in the turnover and return then it is against the law. 

According your version, the sales tax department found the concealment of turnover, they have ful right to issue notice for levy of penalty and interest.
 The department have right to send notice to the buyer too and get confirmation, if all the reports are against the supplier then the department levy penalty with interest for escaping turnover.

Thanks for your guidence sankar sir. But how buyer can issue notice to seller?

notice for what.  You never indicated that point in that the byes issued the notice . What matter contains the notice.

Sir,

it is mentioned in second para that "those business man issued a notice through his advocate". and it is mentioned in the said notice, that the said businessman purchased the goods vide specific bills and as the seller failed to pay the salestax on the said bills, the said businessman received a notice from the salesdept. with the said notice the seller calledupon by the purchaser to pay the salestax on the said bills and provide him a copy of receipt of the same. failure to which the said businessman will take legal actions  civil as well as criminal against him.

Sir,

     it is mentioned in second para that "those business man issued a notice through his advocate". and it is mentioned in the said notice, that the said businessman purchased the goods vide specific bills and as the seller failed to pay the salestax on the said bills, the said businessman received a notice from the salesdept. with the said notice the seller calledupon by the purchaser to pay the salestax on the said bills and provide him a copy of receipt of the same. failure to which the said businessman will take legal actions  civil as well as criminal against him.

whether u paid the tax amount to seller or not . but  once the bill raised by the supplier , then his duty to pay even the amount not received from buyer.  more over the sales tax department  only right to claim from those who raised the bill and shown as a  turnover in the return.