Only owner of goods is liable to VAT penalty if goods-in-transit aren’t accompanied by Form ST-18A

CST & VAT : Where on 22-3-2001 Assessing Authority checked a vehicle, wherein PVC sheets were being transported to assessee, who was owner of goods, and having found that same were not accompanied by declaration form ST-18A levied penalty upon assessee under section 78(5) of Rajasthan Sales Tax Act, 1994, Appellate Authorities were wrong in setting aside order of penalty on plea that prior to 22-3-2002 penalty could only be visited upon person in-charge of goods in transit