https://www.taxtmi.com/caselaws?id=269992 Penalty for violation of transit requirements under the Rajasthan Sales Tax Act, 1994 does not require proof of mens rea under Section 78(5); the relevant enquiry is whether there was contravention of the statutory transit obligation under Section 78(2)(a), and whether the assessee was given an opportunity to produce the required documents under Rule 55(1) of the Rajasthan Sales Tax Rules, 1995. Applying that settled position, the HC set aside the orders passed below and remitted the matter for fresh adjudication by the assessing authority after hearing the assessee. en-us Thu, 26 Nov 2015 00:00:00 +0530 Sat, 26 Dec 2015 11:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269992 Penalty for violation of transit requirements under the Rajasthan Sales Tax Act, 1994 does not require proof of mens rea under Section 78(5); the relevant enquiry is whether there was contravention of the statutory transit obligation under Section 78(2)(a), and whether the assessee was given an opportunity to produce the required documents under Rule 55(1) of the Rajasthan Sales Tax Rules, 1995. Applying that settled position, the HC set aside the orders passed below and remitted the matter for fresh adjudication by the assessing authority after hearing the assessee. Case-Laws VAT and Sales Tax Thu, 26 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269992