Section 56A(vi) in The Rajasthan Sales Tax Rules, 1995
(vi)After the entry of goods and vehicle at the entry check post, if a vehicle is changed on account of break down or such other unavoidable contingency, a formal note to this fact shall be necessary on the duplicate and triplicate copies of the challan either from the officer in-charge of the entry check post or from the Assistant Commercial Taxes Officer of the area nearest to the point of break down.
