(c)Where the case is related to the goods in transit other than the cases under Section 80 of the Rajasthan Sales Tax Act, 1994, or under Section 78 of the Rajasthan Value Added Tax Act, 2003 and the dealer/person deposits the amount of tax, if any and deposits 50% of penalty amount and withdraws the case from the concerned court/forum, the remaining 50% penalty amount along with interest on the demand up to the date, shall be waived.
