https://www.taxtmi.com/caselaws?id=160564 Penalty for breach of transit documentation requirements under the Rajasthan Sales Tax Act was held unsustainable where the goods were accompanied by all material documents except form S.T. 18A. The breach was treated as technical, and the governing principle applied was that penalty for such non-compliance requires mens rea or some element of avoidance or evasion of tax. A mere procedural lapse, without proof of intention to evade, does not justify penalty. On that basis, the assessee succeeded and the penalty was not restored. en-us Thu, 11 Jan 2001 00:00:00 +0530 Fri, 20 Dec 2013 14:10:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160564 Penalty for breach of transit documentation requirements under the Rajasthan Sales Tax Act was held unsustainable where the goods were accompanied by all material documents except form S.T. 18A. The breach was treated as technical, and the governing principle applied was that penalty for such non-compliance requires mens rea or some element of avoidance or evasion of tax. A mere procedural lapse, without proof of intention to evade, does not justify penalty. On that basis, the assessee succeeded and the penalty was not restored. Case-Laws VAT and Sales Tax Thu, 11 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160564