Section 19(4)(bb) in The Rajasthan Sales Tax Rules, 1995
(bb)[ Notwithstanding anything contained in clause (b) or (c) of this sub-rule, where a registered dealer dealing exclusively in one or more casual commodities and who deposits tax at the checkpost, every time the goods are despatched, may file his return in Form ST 5-A annually within the time prescribed under this Rule] [Inserted by Notification dated 12-3-1997, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 12-3-1997, page 430, w.e.f. 12-3-1997.],