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2017 (1) TMI 272 - HC - VAT and Sales TaxImposition of penalty u/s 78(5) of the RST Act, 1994 - Declaration Form ST-18A - produced one day later of the vehicle getting intercepted, and also many columns were left blank - is imposition of penalty justified? - Held that: - even the description of goods, weight, value, and other factors which are required to be taken into consideration, has not been filled in by the respondent assessee. The AO did highlight in the assessment order that even vehicle number, name of the transporter and other particulars were not filled in. The judgment of Apex court in the case of Guljag Industries [2007 (8) TMI 344 - SUPREME Court], so also the Larger Bench decision of this court in the case of Indian Oil Corporation Ltd. [2015 (11) TMI 1078 - RAJASTHAN HIGH COURT], are squarely applicable in the facts of the present case and the Revenue is not required to prove mens rea in such cases when it is apparent that the goods are being carried with the intention of evasion of tax. Penalty justified - petition allowed - decided in favor of AO-Revenue.
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