https://www.taxtmi.com/caselaws?id=148536 The Mysore High Court ruled in revision petitions by the State Government challenging the Sales Tax Appellate Tribunal's order of remand in a case involving penalties under sections 10(b) and 10(d) of the Central Sales Tax Act. The Court clarified that mens rea is not required for the offense under section 10(d) and emphasized the Commercial Tax Officer's duty to determine the absence of a reasonable excuse for non-compliance. As the Officer failed to do so, the Court annulled the penalties for both offenses under section 10(d) but upheld the penalty for the offense under section 10(b), amending the Tribunal's order accordingly. en-us Tue, 03 Dec 1968 00:00:00 +0530 Mon, 29 Apr 2013 16:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148536 The Mysore High Court ruled in revision petitions by the State Government challenging the Sales Tax Appellate Tribunal's order of remand in a case involving penalties under sections 10(b) and 10(d) of the Central Sales Tax Act. The Court clarified that mens rea is not required for the offense under section 10(d) and emphasized the Commercial Tax Officer's duty to determine the absence of a reasonable excuse for non-compliance. As the Officer failed to do so, the Court annulled the penalties for both offenses under section 10(d) but upheld the penalty for the offense under section 10(b), amending the Tribunal's order accordingly. Case-Laws VAT and Sales Tax Tue, 03 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148536