Section 43(1) in The Rajasthan Sales Tax Rules, 1995
(1)Where any contractor enters into a contract with any awarder involving transfer of property in the goods (whether as goods or in some other form) in the course of execution of a works contract and the gross value of such contract exceeds rupees five lacs, the awarder shall furnish within one month from the date of the contract, the particulars of the contract in form ST 27 to the Assistant Commissioner or the Commercial Taxes Officers of the area where the office of such awarder is situated, or to any other Officer authorised by the Commissioner, as the case may be and shall also send a copy of form ST 27 to the assessing authority of the contractor.
