Penalty couldn't be imposed on stock transfer because it was not followed by a duly filled up Form S

CST & VAT : Where Assistant Commercial Tax Officer intercepted a vehicle on 15-10-1996, wherein goods of assessee were being transferred as stock transfer, and having found that declaration Form No. ST-18A accompanied with goods was lying blank imposed penalty under section 78(5) of Rajasthan Sales tax Act, 1994 upon assessee, imposition of penalty was not justified