Revenue couldn’t impose VAT penalty without enquiring into genuineness of docs accompanied with good

CST & VAT: Where Assessing Authority without making enquiry about genuine of documents accompanied with goods under transport from Bundi to Punjab concluded that it was case of contravention of section 78(2) of Rajasthan Sales Tax Act, 1994 and imposed penalty upon assessee under section 78(5), imposition of penalty was not justified