No penalty merely for non-filling up of name, address of supplier and transporter of goods in form S

CST & VAT: Where Assessing Authority checked a vehicle carrying goods from a consignor in Pune to consignee in Jaipur and having found that in declaration form ST-18A name and address of sender as well as name and address of transporter were not stated treated said form as incomplete and levied penalty upon consignee of goods under section 78(5) of Rajasthan Sales Tax Act, 1994, matter was remanded back to Assessing Officer for deciding issue afresh