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2015 (5) TMI 1050 - HC - VAT and Sales TaxImposition of penalty - section 22A(7) of the Rajasthan Sales Tax Act, 1994 - branch/stock transfer - mobil oil of the respondent-assessee was being carried in vehicle - declaration form ST-18A was not available with the vehicle - requirement of mens rea - Held that:- in so far as the issue of mens rea is concerned, when the Larger Bench of this court has already opined that mens rea is not essential, therefore, the issue, with regard to mens rea, is decided in favour of the Revenue, but in the instant case, the penalty is not leviable as admittedly the vehicle was intercepted on July 13, 1995 and on or before March 30, 2000, in the light of the notification, referred to above, there was no requirement of carryingdeclaration form ST-18A and once there was no requirement or necessity of carrying the declaration form ST-18A in a case of branch/stock transfer, then penalty under section 22A(7) is not required to be levied. Admittedly, it is a case of branch/stock transfer and therefore, on this alternative plea and in the light of the judgment in assessees' own case reported in [2015 (11) TMI 1078 - RAJASTHAN HIGH COURT], and the judgment rendered by this court in the case of Assistant Commercial Taxes Officer v. Kamlesh Kumar Rajesh Kumar [2013 (3) TMI 631 - RAJASTHAN HIGH COURT], the instant revision petition deserves to be dismissed though for different reasons. - Decided against the revenue
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