No penalty under Rajasthan VAT merely for non-filling of invoice number and date in Form ST-18A

CST & VAT : Where assessee was carrying goods in a vehicle through State of Rajasthan and Authorised Officer on checking of goods having found that column of 'invoice number and date' of declaration form No. ST-18A accompanied with goods was not filled in and left blank imposed penalty under section 78(5) of Rajasthan Sales Tax Act, 1994 upon assessee, imposition of penalty was not justified