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2015 (5) TMI 1052 - HC - VAT and Sales TaxLevy of penalty u/s 78(5) of the Rajasthan Sales Tax Act, 1994 - Whether the mens rea is required to be proved as a necessary ingredient for imposition of penalty - Held that:- As held by the Hon'ble Larger Bench of this Court, though mens rea is not essential but in the present case, the penalty is not leviable for the reason that it is an admitted fact that the assessee is not a dealer of telephone cables but is a manufacturer of cement and the telephone cable of a value of ₹ 1,08,349.28 were purchased for its own use and for the use in factory for diverse purposes. The declaration form ST-18A need not be furnished, if the goods of the class or classes are specified in the registration certificate would mean that the goods, which were being purchased by the assessee, once having been recorded in the registration certificate, requirement of carrying declaration form ST-18A was not there. - No penalty - Decided in favor of assessee.
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