Section 18(7A) in The Rajasthan Value Added Tax Rules, 2006
(7A)[ Where a registered dealer having goods in stock which had not suffered tax at full rate, intends to exercise option to pay tax under sub-section (2) of section 3, he shall deposit tax on such stock at the rates applicable at the time of exercising the option, and proof of tax so deposited shall be submitted along with his application for exercising such option.] [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).]
