No concealment penalty under MP VAT Act if discount was claimed by dealer via credit note subsequent

CST & VAT: Where Assessing Authority had disallowed assessee's claim with regard to transportation and freight charges and payment made through credit note and also imposed penalty upon it under section 64(1) of Madhya Pradesh Value Added Tax Act, 2002, in view of law laid down by Supreme Court in a similar context, imposition of penalty was not justified