https://www.taxtmi.com/caselaws?id=159157 Failure to carry and produce the prescribed declaration form ST 18A and accompanying documents during transit constituted a complete breach of the statutory check-post obligation under the Rajasthan Sales Tax Act, 1954, and later production before the penalty order did not erase that default. Mens rea was not a condition precedent for penalty under section 22A(7), though it could be relevant to discretion and quantum. Rule 63(3) of the Rajasthan Sales Tax Rules, 1955 was procedural only and governed release of seized goods; it did not cure the substantive breach or bar penalty once the goods were found in transit without the required documents. en-us Mon, 01 Sep 1997 00:00:00 +0530 Sat, 16 Nov 2013 15:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159157 Failure to carry and produce the prescribed declaration form ST 18A and accompanying documents during transit constituted a complete breach of the statutory check-post obligation under the Rajasthan Sales Tax Act, 1954, and later production before the penalty order did not erase that default. Mens rea was not a condition precedent for penalty under section 22A(7), though it could be relevant to discretion and quantum. Rule 63(3) of the Rajasthan Sales Tax Rules, 1955 was procedural only and governed release of seized goods; it did not cure the substantive breach or bar penalty once the goods were found in transit without the required documents. Case-Laws VAT and Sales Tax Mon, 01 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159157