Penalty for non-production of delivery note of consignment isn’t justified if valid explanation is o

CST & VAT: Where assessee was transporting rewinding wires by a lorry from Davanagere to Bangalore and on checking of said goods at check post driver produced only a sale bill, which contained name of consignee, and stated that by inadvertence he had not brought delivery note, levy of penalty under section 53(2) of Karnataka Value Added Tax Act, 2003 upon assessee for non-production of delivery note was not justified