Section 18(3) in The Rajasthan Value Added Tax Act, 2003
(3)Notwithstanding anything contained in this Act, no input tax credit shall be allowed on the purchases-(i)from a registered dealer who is liable to pay tax under sub-section (2) of section 3 or who has opted to pay tax under section 5 of this Act; or(ii)of goods made in the course of import from outside the State; or(iia)[ of goods taxable at first point in the series of sales, from a registered dealer who pays tax at the first point; [Inserted by Rajasthan Act No. 15 of 2011, dated 11.4.2011.]Explanation. - For the purpose of this clause, "first point in the series of sales" means the first sale made by a registered dealer in the State; or and](iii)where the original VAT invoice or duplicate copy thereof is not available with the claimant, or there is evidence that the same has not been issued by the selling registered dealer from whom the goods are purported to have been purchased; or(iv)of goods where invoice does not show the amount of tax separately; or(v)where the purchasing dealer fails to prove the genuineness of the purchase transaction [XX] [Deleted the words 'by producing the selling dealer or otherwise' by Rajasthan Act 4 of 2006, Published in Rajasthan Government Gazette Extraordinary, Part IV-A, dated 31-3-2006, page 61(47) [1-4-2006].], on being asked to do so by an officer not below the rank of Assistant Commercial Taxes Officer authorised by the Commissioner.
