No penalty under Rajasthan VAT Act even if Form ST 18A was found blank and other docs were found in

CST & VAT: Where Assessing Authority imposed penalty upon assessee under section 78(5) of Rajasthan Sales Tax Act, 1994 and appellate authorities deleted penalty on ground that penalty under section 78(5) could not be imposed if declaration form ST 18-A was found blank or not completely filled up, matter was restored back to Assessing Authority for decision afresh in light of law enunciated by Apex Court in case of Guljag Industries v. CTO [2007] 7 SCC 269