Section 42(7) in The Rajasthan Sales Tax Rules, 1995
(7)[ Notwithstanding anything contained in sub-rule (1) to (6), a registered dealer shall deposit the amount of tax to a contractor in respect of the goods and in the area where the Commissioner has permitted such contractor to collect a fixed sum in lieu of tax under Section 79 if the Act and obtain a receipt from such contractor.] [Inserted by Notification dated 15-1-2003, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 17-1-2003, page 519-2, w.e.f. 17-1-2003.]
