Section 53(3) in The Rajasthan Value Added Tax Rules, 2006
(3)If the declaration Form referred to in sub-rule (1) in respect of the goods in movement has already been submitted to the assessing authority or the officer authorized under sub-section (4) of section 76, the owner or a person duly authorised by such owner or the driver or the person Incharge of the vehicle or carrier or of the goods shall, on inspection by an officer authorized under sub-section (4) of section 76, at any subsequent place, produce the countersigned and sealed copy of the aforesaid declaration along with other documents specified in clause (b) of sub-section (2) of section 76.Explanation. - For the purpose of this rule, 'taxable goods' means all goods, except the goods which are exempted from tax in accordance with the provisions of the Act.
