Section 31(2) in The Rajasthan Sales Tax Act, 1994
(2)A casual trader who is not registered shall, immediately on completion of a transaction of sale or purchase, for which he is liable to pay tax, report to the assessing authority having jurisdiction with reference to the place of such transaction or to the Incharge of the nearest check-post, the amount of sale or purchase price and the tax payable thereon and shall deposit the amount of tax with such assessing authority or Incharge of the check-post within such time and in such manner as such authority or Incharge may direct.
