- The scheme shall be applicable to the dealer or person against whom total outstanding demand as on 08.03.2017 is less than rupees thirty crore and which has been created upto 31.12.2016, under the following Acts:-(i)The Rajasthan Sales Tax Act, 1954;(ii)The Rajasthan Sales Tax Act, 1994;(iii)The Rajasthan Value Added Tax Act, 2003; or(iv)The Central Sales Tax Act, 1956.
