Requisite Form to carry ‘Copper Scrap’ on a vehicle is Form VAT-505 and not Form VAT-515 under Karna

CST & VAT : Where assessee was carrying copper scrap for conversion into copper strips, rods and bars from Belgaum to Bhiwandi, Thane and Bhimpore through a goods vehicle and said goods were accompanied by form VAT-515, in view of notification dated 8-8-2008 issued under provisions of Karnataka Value Added Tax Act /Rules, appropriate form that was required to be accompanied with goods was form VAT-505 and, therefore, levy of penalty under section 53 upon assessee was justified