VAT penalty upheld as assessee failed to obtain transit pass and filed docs without sealing of chec

CST & VAT : Where assessee, a transporter, was transporting in a vehicle goods from Delhi to Tamil Nadu through Bangalore and CTO intercepted said vehicle in Karnataka State and thereupon person in-charge of vehicle had not produced necessary documents immediately and produced Xerox copies of documents after a lapse of five hours, wherein seal and signature of entry check post was not available, imposition of penalty upon assessee under section 53(12) of Karnataka Value Added Tax Act, 2003 was j