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2010 (11) TMI 865 - HC - VAT and Sales TaxProposal to impose penalty under section 10A(i) of the Central Sales Tax Act, 1956 challenged Held that:- it cannot be said that even at the time of initiating the proceedings, the respondent will have to specify about the said aspect. Therefore, establishment of mens rea, being a question of fact, this court cannot go into the same, except by directing the respondent to apply the ratio laid down by the Full Bench of this court in State of Tamil Nadu v. Nu-tread Tyres [2006] 148 STC 256 (Mad) [FB], while exercising its power under section 10(a) of the Act. It cannot be said that even at the time of initiating the proceedings, the respondent will have to specify about the said aspect. Therefore, establishment of mens rea, being a question of fact, this court cannot go into the same, except by directing the respondent to apply the ratio laid down by the Full Bench of this court in State of Tamil Nadu v. Nu-tread Tyres [2006 (7) TMI 578 - MADRAS HIGH COURT], while exercising its power under section 10(a) of the Act.Thus the writ petitions, as filed, are pre-mature at this stage.
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