https://www.taxtmi.com/caselaws?id=162173 Penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 was treated as dependent on a contravention accompanied by mens rea, not as an automatic consequence of every breach of section 78(2). Where goods were intercepted without the ST-18C declaration form but the remaining documents were genuine and the declaration was later produced with the reply to the show cause notice, no mala fide intention or intent to evade tax could be inferred. The mere technical absence of the form at the time of checking was therefore insufficient to justify penalty on the facts noted. en-us Fri, 23 Jul 2004 00:00:00 +0530 Thu, 20 Feb 2014 13:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162173 Penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 was treated as dependent on a contravention accompanied by mens rea, not as an automatic consequence of every breach of section 78(2). Where goods were intercepted without the ST-18C declaration form but the remaining documents were genuine and the declaration was later produced with the reply to the show cause notice, no mala fide intention or intent to evade tax could be inferred. The mere technical absence of the form at the time of checking was therefore insufficient to justify penalty on the facts noted. Case-Laws VAT and Sales Tax Fri, 23 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162173