- A Sales Tax Practitioner must-(a)hold a degree in Commerce, Law, Economics, Economic Administration and Financial Management conferred by any University incorporated by law for the time being in force in India: or(b)be an Income Tax Practitioner entitled to practice as such; or(c)be a Sales Tax Practitioner under the Rajasthan Sales Tax Rules, 1955; or(d)be a retired officer of Rajasthan Commercial Taxes Department, who is not employed elsewhere and had served at least for 5 years. However, he will not appear before any sales tax authority in any proceeding in such cases which he had dealt with during the tenure of his service at any level.
