I am working one of the pharmaceutical manufacturing we are purchase raw material inter state. We are issued CST Waybill but Unfortunately Lorry No Not Mansion in E-Way Bill. Checkpost officers stoped the vehicle above resons not recorded Vehicle no we are paid 5% tax on Total Bill Amount and paid one time penalty on tax 30,98,250 X 5% = 1,54,912 Penalty 1,54,912 Checkpost officers telling 5 % tax amount you got refund on inputs but we dont have vat sales we have only CST sales only how can claim 5% Tax amount plz Explain me