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1992 (4) TMI 224 - RAJASTHAN HIGH COURTExtract: .......he reasonings of the Sales Tax Tribunal, 1 am of the view that neither there is any finding of mens rea by the assessing authority nor it has been so proved and the Sales Tax Tribunal found it to be a reasonable excuse. No case for interference is made out. In the result, the revision petition is dismissed. No order as to costs. Petition dismissed.
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