Section 53(1) in The Rajasthan Sales Tax Rules, 1995
(1)(a)A registered dealer:-(i)Who imports any taxable goods as may be notified by State Government, for sale, except when the goods are the goods of the class or classes specified in the certificate of registration under the Central Sales Tax Act. 1956, of the registered dealer purchasing the goods and are purchased for mining or in generation or distribution of electricity or any other form of power; or(ii)Who receives any goods as may be notified by the State Government, consigned to him from outside the State [or by way of branch transfers/depot transfers/stock transfers]; or(iii)who intends to bring, import or otherwise receives any goods from outside the State, as may be notified by the State Government, of the value of Rs. 10,000/- or more for use, consumption or disposal otherwise than by way of sale;shall furnish or cause to be furnished a declaration in Form ST 18, completely filled in all respects in ink. The counterfoil of the declaration shall be retained by such dealer and its portions marker "Original" and "Duplicate" shall be carried with the goods in movement [and in case the goods are transported through railways, such portion shall be accompanied with the goods during their movement from railway premises to the place of business] [Inserted by Notification dated 30-3-2000, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 30-3-2000, page 499-91, w.e.f. 30-3-2000.].(b)[Deleted] [Deleted by Notification dated 24-4-2000, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 24-4-2000, page 49, w.e.f. 24-4-2000.](c)The driver or the other person in-charge of a vehicle or carrier of goods in movement shall carry with him the documents specified in clause (a) of sub-section (2) of section 78 and declaration prescribed in clause (a) or (b) of this sub-rule, in respect of the goods in movement and shall produce the same, suo moto before the in-charge of the entry check-post at the time of entry within the State or before the Officer empowered under section 78, at the time of inspection under sub-section (3) of section 78, who shall retain the original portions of the declaration form and return the duplicate portion after signature and marking seal in token of having verified it, to the person producing it, and such officer shall send the retained original portion of the declaration form to the assessing authority of the registered dealer or to the authority who issued the declaration form, in the case of dealer or other person other than registered dealer.(d)If the declaration form referred to in clause (a) or (b) in respect of the goods in movement has already been submitted to the in-charge of the entry check-post or to the officer empowered under section 78, any person transporting the goods shall, on inspection by an officer empowered under section 78, at any subsequent place, produce the countersigned and sealed copy of the aforesaid declaration along with other documents specified in clause (a) of sub-section (2) of section 78.Explanation. - For the purpose of this rule, "taxable-goods" means all goods, except the goods the sale or purchase of which by dealers is generally exempt from tax without any condition or on the sole condition that an exemption certificate with or without payment of fee is obtained or that the goods are recorded in the registration certificate of the dealer claiming the exemption.
