https://www.taxtmi.com/caselaws?id=269992 The High Court addressed a sales tax revision petition by the Revenue against a Rajasthan Tax Board judgment. The case involved penalty imposition under Section 78(5) of the Rajasthan Sales Tax Act without proving mens rea. The Court referenced previous decisions and clarified that establishing intent is not necessary for such penalties. The judgment emphasized that penalties can be enforced for Act violations without proving mens rea, supporting its decision with legal precedents. The Court's analysis focused on the legal framework for penalties under the Act. en-us Thu, 26 Nov 2015 00:00:00 +0530 Fri, 20 Feb 2026 16:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269992 The High Court addressed a sales tax revision petition by the Revenue against a Rajasthan Tax Board judgment. The case involved penalty imposition under Section 78(5) of the Rajasthan Sales Tax Act without proving mens rea. The Court referenced previous decisions and clarified that establishing intent is not necessary for such penalties. The judgment emphasized that penalties can be enforced for Act violations without proving mens rea, supporting its decision with legal precedents. The Court's analysis focused on the legal framework for penalties under the Act. Case-Laws VAT and Sales Tax Thu, 26 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269992