Penalty affirmed as no docs were produced for movement of goods from assessee’s premises to someone

CST & VAT : Where assessee had purchased goods from Vishakapatnam and they were to be delivered in State of Karnataka at premises of assessee, whereas they were delivered at premises of one 'M' and Check Post Officer on checking of goods found that documents produced were not valid documents for transportation of goods from premises of assessee to premises of 'M', levy of penalty upon assessee under section 28A(4) of Karnataka Sales Tax Act, 1957 was justified