Section 18(6A) in The Rajasthan Value Added Tax Rules, 2006
(6A)[ Where a dealer is required to deposit tax on all kinds of stone in all their forms, whether used as building material or otherwise, including Kota stone, marble and granite, at the check posts, such dealer, may by affixing a seal to this effect, shall mention on his VAT invoice, the total input tax credit available to him from the commencement of the year up to the issuance of such invoice, the input tax credit he claimed, the balance of input tax credit available to him, and the amount of tax payable and to be deposited on the basis of VAT invoice. The dealer shall also authenticate such information on the VAT invoice itself. On receipt of such authenticated VAT invoice, the officer incharge of the check post shall collect the tax payable as per such VAT invoice. The dealers availing this facility shall submit monthly statement of his purchase along with available input tax credit in Form VAT 07 and output tax in Form VAT 08 within seven days of the close of the month, to the assessing authority.] [Inserted by No. F. 12(63) FD/Tax/2005-60, dated 9-6-2006, Published in Rajasthan Gazette Extraordinary, Part IV-C(I), dated 17-6-2006, page 27(1).]
