Section 18(6) in The Rajasthan Sales Tax Act, 1994
(6)Where, after affording reasonable opportunity of being heard, it is determined that a person who has been granted a provisional certificate of registration under this section and has purchased any plant and machinery, processing articles or raw material or any other goods at a concessional or reduced rate of tax of without paying any tax on the strength of any declaration furnished by him, has failed to start selling goods manufactured by him within the period allowed initially or extended subsequently he shall be liable to pay the difference of amount of tax which would have been leviable on the purchase price of such plant and at the full rate if purchased on concessional or reduced rate of tax and the whole amount of tax if purchased without paying any tax on the strength of declaration, with interest at the rate of two percent per month.
