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Presumption of culpable mental state.

Section 135 - Haryana SGST - OFFENCES AND PENALTIES - Haryana Goods and Services Tax Act, 2017 - Section 135 - 135. In a .....

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t shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he h .....

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s of this section,- (i) the expression culpable mental state includes intention, motive, knowledge of a fact, and belief .....

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