https://www.taxtmi.com/caselaws?id=162639 Penalty under sales tax law was held not leviable where a charitable assessee did not deposit tax with the return in bona fide reliance on a plausible claim for exemption. The Court found that the assessee had acted on the expectation of retrospective restoration of exemption, and the surrounding facts were not disputed by the State. On that basis, the absence of mens rea negatived penal liability, and the question was answered in favour of the assessee. en-us Mon, 09 Oct 2006 00:00:00 +0530 Tue, 11 Mar 2014 18:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162639 Penalty under sales tax law was held not leviable where a charitable assessee did not deposit tax with the return in bona fide reliance on a plausible claim for exemption. The Court found that the assessee had acted on the expectation of retrospective restoration of exemption, and the surrounding facts were not disputed by the State. On that basis, the absence of mens rea negatived penal liability, and the question was answered in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 09 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162639