HC raps Dy. Commercial Tax Officer for levying penalty in haste on genuine stock transfer

CST & VAT : Where assessee, a registered dealer, was transporting cotton seed oil in two vehicles from Hyderabad to its consignment agent at Puducherry and Vigilance Officer intercepted said vehicles and thereafter Deputy Commercial Tax Officer levied tax on value of goods together with penalty alleging that consignment was not covered by proper documents, since it was claimed by assessee that oil was dispatched by way of stock transfer, it was not open to Deputy Commercial Tax Officer to arrive