https://www.taxtmi.com/caselaws?id=183690 Penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 was not leviable where the goods were purchased for the dealer's own use in its factory and were covered by the registration certificate. Applying the settled principle that mens rea is not required for this penalty, the court focused on whether the statutory declaration form was in fact necessary. Under Rule 53 of the Rajasthan Sales Tax Rules, 1995, no declaration requirement arose on the admitted facts because the goods were specified in the registration certificate and used for manufacturing. The factual finding that the goods were for captive use was upheld. en-us Fri, 29 May 2015 00:00:00 +0530 Sat, 18 Jun 2016 08:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183690 Penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 was not leviable where the goods were purchased for the dealer's own use in its factory and were covered by the registration certificate. Applying the settled principle that mens rea is not required for this penalty, the court focused on whether the statutory declaration form was in fact necessary. Under Rule 53 of the Rajasthan Sales Tax Rules, 1995, no declaration requirement arose on the admitted facts because the goods were specified in the registration certificate and used for manufacturing. The factual finding that the goods were for captive use was upheld. Case-Laws VAT and Sales Tax Fri, 29 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183690