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Report No. 61

5.5. and 5.6. Court decisions emphasise need for mens rea.-

It may also noted, with reference to mens rea under the Act, that it has been held that to bring home the offence under section 10(b), a guilty animus or mens rea is essential.1 This view is concluded by a series of decisions.2

1. Misra Limestone Co. v. S.T. Officer, AIR 1971 Ori 122 (124).

2. (a) Manjunath Type Botreading Works v. State of Mysore, (1969) 23 STC 438 (Mys);

(b) Commissioner of Sales Tax, Indore v. Bombay General Stores, AIR 1969 MP 213;

(c) Pannalal Umesh Kumar of Ghoghar Rewa v. Commissioner of Sales Tax, Madhya Pradesh, (1971) 27 STC 199 (MP).

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back

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