Supreme Court · 2007 INSC 810 · Decided 3 August 2007
M/.S. Guljag Industries v. Commercial Taxes Officer
- Court
- Supreme Court of India
- Citation
- 2007 INSC 810 · [2007] 8 S.C.R. 793
- Case number
- CIVIL APPEAL No. 5197/2005
- Decided
- 3 August 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
INDUSTRIES A v. COMMERCIAL TAXES OFFICER AUGUST 3, 2007 [S.H. KAPADIA AND B. SUDERSHAN REDDY, Jl] B Sales Tax: Rajasthan Sales Tax Act, 1994-s. 78(5), (2)-Rajasthan Sales Tax Rules, C 1995-Rule 53~Goods in movement carried with incomplete/blank declaration Form ST 18A though signed by the different.from penalty for a crime hence existence of mens rea is not essential for imposition-Rajasthan Sales Tax Act, 1954-s.22A(7)-Rajasthan D Sales Tax Rules, 1955. Rajasthan Sales Tax Act, 1994-s. 78(5)-0bject of~tated Rajasthan Sales Tax Act, 1954-s.22A(7)-Rajasthan Sales Tax Rules,
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