https://www.taxtmi.com/acts?id=25034 The court will presume the existence of a culpable mental state (including intention, motive, knowledge, or belief) in prosecutions where such state is an element of the offence, but it is a defence for the accused to prove absence of that mental state. A fact is proved only when believed by the court beyond reasonable doubt, not by mere preponderance of probability. en-us Thu, 11 May 2017 12:31:06 +0530 Thu, 11 May 2017 12:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25034 The court will presume the existence of a culpable mental state (including intention, motive, knowledge, or belief) in prosecutions where such state is an element of the offence, but it is a defence for the accused to prove absence of that mental state. A fact is proved only when believed by the court beyond reasonable doubt, not by mere preponderance of probability. Act-Rules GST - States Thu, 11 May 2017 12:31:06 +0530 https://www.taxtmi.com/acts?id=25034