https://www.taxtmi.com/acts?id=30305 Court shall presume existence of a culpable mental state in prosecutions under the Act where such state is an element, but the accused may rely on a defence by proving absence of that mental state with respect to the charged act. "Culpable mental state" includes intention, motive, knowledge of a fact, and belief in, or reason to believe, a fact; facts are proved only when the court believes them beyond reasonable doubt. en-us Mon, 10 Jul 2017 11:14:41 +0530 Tue, 18 Jul 2017 16:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30305 Court shall presume existence of a culpable mental state in prosecutions under the Act where such state is an element, but the accused may rely on a defence by proving absence of that mental state with respect to the charged act. "Culpable mental state" includes intention, motive, knowledge of a fact, and belief in, or reason to believe, a fact; facts are proved only when the court believes them beyond reasonable doubt. Act-Rules GST - States Mon, 10 Jul 2017 11:14:41 +0530 https://www.taxtmi.com/acts?id=30305