Section 21(4)(d) in The Rajasthan Value Added Tax Rules, 2006
(d)the applicant dealer has failed to make payment of any outstanding demand(s) under the Rajasthan Value Added Tax Act, 2003 and / or the Central Sales Tax Act, 1956 and/or the the Rajasthan Sales Tax Act, 1994 and / or the Rajasthan Sales Tax Act, 1954; or