https://www.taxtmi.com/highlights?id=41525 Mere failure to carry the prescribed declaration form duly filled in is liable for penalty as per provisions of Section 78 (5) of the RST Act, and there is no need to prove mens rea on the part of the assessee - penalty upheld. en-us Thu, 20 Sep 2018 08:19:46 +0530 Thu, 20 Sep 2018 08:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41525 Mere failure to carry the prescribed declaration form duly filled in is liable for penalty as per provisions of Section 78 (5) of the RST Act, and there is no need to prove mens rea on the part of the assessee - penalty upheld. Highlights VAT and Sales Tax Thu, 20 Sep 2018 08:19:46 +0530 https://www.taxtmi.com/highlights?id=41525