No penalty if sale bill and delivery note were handwritten and assessee proved that it was a branch

CST & VAT : Where assessee was functioning in petroleum products at Chennai and it had got several registered outlets at Bangalore and it was transporting petroleum products from its Chennai Branch to Bangalore and Commercial Tax Officer, Check post intercepted said goods and having found that particulars in sale bill and delivery note were handwritten levied penalty under section 28A of Karnataka Sales Tax Act, 1957 upon assessee, since transaction was only branch transfer, levy of penalty was