https://www.taxtmi.com/acts?id=26400 Where an offence under the Act requires a culpable mental state, the court shall presume that mental state, but it is a defence for the accused to prove absence of such state with respect to the act charged; "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 exists beyond reasonable doubt rather than by a mere preponderance of probability. en-us Sat, 17 Jun 2017 16:10:08 +0530 Tue, 20 Jun 2017 11:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26400 Where an offence under the Act requires a culpable mental state, the court shall presume that mental state, but it is a defence for the accused to prove absence of such state with respect to the act charged; "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 exists beyond reasonable doubt rather than by a mere preponderance of probability. Act-Rules GST - States Sat, 17 Jun 2017 16:10:08 +0530 https://www.taxtmi.com/acts?id=26400