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2015 (5) TMI 1020 - HC - VAT and Sales TaxImposition of penalty - Section 78 (5) of the RST Act - Form ST-18A accompanying in the goods in transit was not complete - No requirement in law for Revenue to establish mens rea on the part of assessee - Held that:- in view of catena of judgments of the Hon'ble Supreme Court and full bench judgment of this court in the case of ACTO Vs. Indian Oil Corporation Ltd. [2015 (11) TMI 1078 - RAJASTHAN HIGH COURT], the mens rea is not required to be proved as necessary ingredient for imposition of penalty under sub-section (5) of section 78. - Matter remanded back
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