https://www.taxtmi.com/caselaws?id=150294 Penalty under section 43(1) of the M.P. General Sales Tax Act requires guilty intention to deceive the department, and the existence of such intention is a question of fact. The assessee had separately recovered sales tax from customers but omitted those amounts from turnover in the return. On the facts found, the Court held that there was no intention to deceive and rejected the plea that technical mens rea was sufficient. The penalty was therefore not sustainable in law. en-us Fri, 14 Aug 1970 00:00:00 +0530 Sat, 11 May 2013 13:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150294 Penalty under section 43(1) of the M.P. General Sales Tax Act requires guilty intention to deceive the department, and the existence of such intention is a question of fact. The assessee had separately recovered sales tax from customers but omitted those amounts from turnover in the return. On the facts found, the Court held that there was no intention to deceive and rejected the plea that technical mens rea was sufficient. The penalty was therefore not sustainable in law. Case-Laws VAT and Sales Tax Fri, 14 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150294