https://www.taxtmi.com/caselaws?id=154963 Penalty under section 16(1)(e) of the Rajasthan Sales Tax Act was held unsustainable because the facts did not show deliberate concealment, wilful misrepresentation, or intentional evasion. The Court treated the taxability of atta, maida and suji, and the effect of concessional wheat purchases under section 5C, as issues on which two views were possible, and it declined to rule on the pending turnover dispute. In the absence of proved mens rea, the statutory basis for penalty was not established, so no penalty could be imposed on the assessee. en-us Tue, 06 Aug 1985 00:00:00 +0530 Fri, 30 Aug 2013 16:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154963 Penalty under section 16(1)(e) of the Rajasthan Sales Tax Act was held unsustainable because the facts did not show deliberate concealment, wilful misrepresentation, or intentional evasion. The Court treated the taxability of atta, maida and suji, and the effect of concessional wheat purchases under section 5C, as issues on which two views were possible, and it declined to rule on the pending turnover dispute. In the absence of proved mens rea, the statutory basis for penalty was not established, so no penalty could be imposed on the assessee. Case-Laws VAT and Sales Tax Tue, 06 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154963