https://www.taxtmi.com/caselaws?id=164758 Where goods are purchased for use in generating electricity for manufacture of goods for sale, the proviso to Rule 62A(3) of the Rajasthan Sales Tax Rules, 1955 dispenses with furnishing declaration form ST-18A. Electric motors transported for that purpose were covered by the exemption, and production of the bill and bilty at inspection supported compliance. As the statutory dispensation applied, non-furnishing of the form did not justify penalty, and the absence of mens rea did not alter that result. The penalty was therefore not sustainable. en-us Tue, 28 Apr 2009 00:00:00 +0530 Mon, 10 Nov 2014 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164758 Where goods are purchased for use in generating electricity for manufacture of goods for sale, the proviso to Rule 62A(3) of the Rajasthan Sales Tax Rules, 1955 dispenses with furnishing declaration form ST-18A. Electric motors transported for that purpose were covered by the exemption, and production of the bill and bilty at inspection supported compliance. As the statutory dispensation applied, non-furnishing of the form did not justify penalty, and the absence of mens rea did not alter that result. The penalty was therefore not sustainable. Case-Laws VAT and Sales Tax Tue, 28 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164758