No penalty under Punjab VAT Act if driver of vehicle failed to generate declaration of goods due to

CST & VAT : Where assessee carrying on business in Haryana State sold goods to a party carrying on business in Punjab State and driver of vehicle carrying said goods entered ICC (Import), Shambhu set up by Punjab Government and a stamp was affixed by concerned clerk on documents accompanied with goods, merely because driver out of ignorance being illiterate did not generate declaration at ICC, no penalty could be imposed upon assessee under section 51(7)(c) of Punjab VAT Act