https://www.taxtmi.com/caselaws?id=156584 The court held that mens rea is essential to establish culpability under section 10-A of the Central Sales Tax Act. The penalty imposed on the petitioner for contraventions of section 10-A was reduced to Rs. 43,474 from Rs. 2.5 lakhs by the revisional authority. The court clarified distinctions between offenses under section 10(b) and 10(d) and maintained the penalty at Rs. 7,474 for certain items, considering the absence of mens rea and contraventions. The judgment disposed of the writ application without costs, with agreement from both judges. en-us Wed, 26 Feb 1992 00:00:00 +0530 Sat, 21 Sep 2013 17:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156584 The court held that mens rea is essential to establish culpability under section 10-A of the Central Sales Tax Act. The penalty imposed on the petitioner for contraventions of section 10-A was reduced to Rs. 43,474 from Rs. 2.5 lakhs by the revisional authority. The court clarified distinctions between offenses under section 10(b) and 10(d) and maintained the penalty at Rs. 7,474 for certain items, considering the absence of mens rea and contraventions. The judgment disposed of the writ application without costs, with agreement from both judges. Case-Laws VAT and Sales Tax Wed, 26 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156584