Section 18(10)(i) in The Rajasthan Value Added Tax Rules, 2006

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State of Rajasthan - Subsection

Section 18(10)(i) in The Rajasthan Value Added Tax Rules, 2006

(i)A registered dealer who opts to pay tax at the full rate on the maximum retail price of the notified goods under sub-section (7) of section 4, shall submit an application [in Form VAT- 06D electronically through the official web-site of the Department in the manner provided therein] [Substituted 'to this effect, on a plain paper' by Notification No. S.O. 31, dated 14.7.2014 (w.e.f. 31.3.2006).] to his assessing authority or officer authorized by the Commissioner, [within sixteen days of commencement of the Act or within thirty days of start of his business, whichever is later.] [Substituted by No. F. 12(63) FD/Tax/2005-34, dated 5-5-2006, Published in Rajasthan Gazette Extraordinary, Part IV-C(I), dated 6-5-2006, page 15.] For subsequent years, such application shall be submitted within thirty days of the commencement of the financial year. The opting dealer shall charge tax on the maximum retail price if it is exclusive of tax and in case the maximum retail price is inclusive of tax, the dealer shall charge tax on the price as calculated hereunder.-

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State of Rajasthan - Subsection

Section 18(10)(i) in The Rajasthan Value Added Tax Rules, 2006