https://www.taxtmi.com/acts?id=25275 Where an offence under the Act requires a culpable mental state, the court shall presume its existence but the accused may defend by proving absence of that state regarding the charged act; "culpable mental state" includes intention, motive, knowledge, and belief or reason to believe a fact, and a fact is proved only when the court believes it beyond reasonable doubt rather than by a mere preponderance of probability. en-us Thu, 25 May 2017 12:00:21 +0530 Thu, 25 May 2017 12:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25275 Where an offence under the Act requires a culpable mental state, the court shall presume its existence but the accused may defend by proving absence of that state regarding the charged act; "culpable mental state" includes intention, motive, knowledge, and belief or reason to believe a fact, and a fact is proved only when the court believes it beyond reasonable doubt rather than by a mere preponderance of probability. Act-Rules GST - States Thu, 25 May 2017 12:00:21 +0530 https://www.taxtmi.com/acts?id=25275