Section 13(4) in The Rajasthan Municipalities (Octroi) Rules, 1962
(4)In cases provided for in sub-rule (3) amount of octroi duty payable shall be based on the total amount of the octroi as shown by the entry passes less the total amount of goods transported outside the Municipal limits as shown by the transport passes:[Provided that in computing the octroi duty payable under sub-rule(4), the goods transported outside the Municipal limits shall be lessened only if such goods have not been sold within the Municipal limits and that if they have been exported out of such limits within a period of [six months] [Added by 20-3-63. w.e.f. 20-4-1963] from the date of their import in such limits.]
