https://www.taxtmi.com/caselaws?id=162176 Cast iron pipes fell within "iron and steel" under the Rajasthan sales tax notification, because the statutory definition in section 14 of the Central Sales Tax Act included cast iron; declaration form S.T. 18A was therefore required. Penalty for breach of the transit-declaration requirement was not automatic under section 78(5): mens rea was essential, and a technical omission without guilty intention could not justify penal action. As the accompanying documents were genuine and the omission was explained as a bona fide belief that the form was unnecessary, no mala fide intention to evade tax was established and the penalty was unsustainable. en-us Thu, 29 Jul 2004 00:00:00 +0530 Thu, 20 Feb 2014 14:11:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162176 Cast iron pipes fell within "iron and steel" under the Rajasthan sales tax notification, because the statutory definition in section 14 of the Central Sales Tax Act included cast iron; declaration form S.T. 18A was therefore required. Penalty for breach of the transit-declaration requirement was not automatic under section 78(5): mens rea was essential, and a technical omission without guilty intention could not justify penal action. As the accompanying documents were genuine and the omission was explained as a bona fide belief that the form was unnecessary, no mala fide intention to evade tax was established and the penalty was unsustainable. Case-Laws VAT and Sales Tax Thu, 29 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162176