No reassessment to levy penalty on charging wrong rate of VAT if such rate was accepted during asses

CST & VAT : M.P. VAT Where Assessing Authority accepted return submitted by assessee and made assessment and subsequently he reassessed assessee and imposed tax on sale of goods at 12.5 per cent as against 4 per cent paid and also imposed penalty under section 21(2) of M.P. VAT Act, imposition of penalty was against law