Penalty wasn't justified as assessee had produced relevant docs on very next day of notice

CST & VAT : Rajasthan VAT - Where Assessing Authority imposed penalty upon assessee under section 76(6) on plea that it did not produce declaration form at time of checking of goods under transit, since assessee had furnished declaration form on very next day of giving of notice and there was no finding that such declaration form or bills or bilties already found with transit were false, forged or unreliable, imposition of penalty was not justified