Same handwriting in all bills didn’t prove them bogus; HC deletes penalty under Rajasthan Sales Tax

CST & VAT: Where assessee was carrying goods from Delhi to Gujarat through State of Rajasthan and on checking of said goods in State of Rajasthan, Assessing Officer having found that all bills accompanied with goods were in same handwriting, levied penalty upon assessee under proviso to section 22A(7) of Rajasthan Sales Tax Act, 1954, levy of penalty on said ground was not justified