https://www.taxtmi.com/acts?id=29924 Where a culpable mental state is an element of an offence under the Act, the court shall presume such mental state, while it remains a defence for the accused to prove absence of that state; "culpable mental state" includes intention, motive, knowledge, belief, or reason to believe, and a fact is proved only when the court believes it exists beyond reasonable doubt. en-us Wed, 05 Jul 2017 17:43:05 +0530 Thu, 13 Jul 2017 18:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29924 Where a culpable mental state is an element of an offence under the Act, the court shall presume such mental state, while it remains a defence for the accused to prove absence of that state; "culpable mental state" includes intention, motive, knowledge, belief, or reason to believe, and a fact is proved only when the court believes it exists beyond reasonable doubt. Act-Rules GST - States Wed, 05 Jul 2017 17:43:05 +0530 https://www.taxtmi.com/acts?id=29924