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<h1>High Court dismisses Sales Tax Commissioner's revision on penalty imposition for 1971-72 assessment. No mens rea found.</h1> The High Court of Allahabad dismissed the revision by the Commissioner of Sales Tax regarding the imposition of penalty under Section 4-B (5) for the ... - The High Court of Allahabad dismissed the revision by the Commissioner of Sales Tax for the assessment year 1971-72 regarding the imposition of penalty under Section 4-B (5) on the assessee. The Tribunal found that there was no mens rea on the part of the assessee, as they had applied for and received a recognition certificate for the refined rape seed oil when it was a notified good. The revision was dismissed with costs of Rs. 200.