No penalty leviable on assessee as non-carrying of Form ST-18A by driver was bona-fide mistake

CST & VAT : Though Rajasthan Sales-tax Act provides that Form ST-18A is to be produced mandatorily by driver of vehicle at check-post, however, if all other relevant papers/documents like bills, vouchers and authorization letter are available with driver and Form ST-18A was missed by driver mistakenly, no penalty should be levied