https://www.taxtmi.com/caselaws?id=40396 Mandatory declaration documents required for goods in transit under the Rajasthan Sales Tax Act must be duly completed; a blank or materially incomplete form is treated as non-compliance and attracts penalty under section 78(5). The provision is construed as creating strict civil liability aimed at protecting revenue, so mens rea is not an essential ingredient unless the statute clearly requires it. The statutory enquiry is whether the prescribed documents accompanied the goods and were properly filled in, not whether tax evasion was separately proved. en-us Fri, 03 Aug 2007 00:00:00 +0530 Fri, 06 Jun 2014 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40396 Mandatory declaration documents required for goods in transit under the Rajasthan Sales Tax Act must be duly completed; a blank or materially incomplete form is treated as non-compliance and attracts penalty under section 78(5). The provision is construed as creating strict civil liability aimed at protecting revenue, so mens rea is not an essential ingredient unless the statute clearly requires it. The statutory enquiry is whether the prescribed documents accompanied the goods and were properly filled in, not whether tax evasion was separately proved. Case-Laws VAT and Sales Tax Fri, 03 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40396