Section 7 in Compounded Levy Scheme for Mini-Cement Plants, 2001
7. Conditions.
(a)The dealer shall not collect or charge from its purchaser any tax on the sale of goods.(b)The dealer shall not be entitled to claim any deduction, set off, partial exemption or refund in respect of purchases made by him.(c)The dealers covered under this scheme shall be subject to all provisions of the Rajasthan Sales Tax Act, 1994 and Rules made thereunder the terms and conditions contained in this Notification.(d)If the dealer violates any of the conditions of the Scheme or aids or abets the evasion or avoidance of tax, the Assessing Authority, after affording him a reasonable opportunity of being heard, may cancel the certificate with immediate effect. On such cancellation, the remaining amount payable under the Scheme, in addition to the evaded tax amount, alongwith interest, and penalties, if any, shall be recoverable from the dealer as arrears under the Rajasthan Sales Tax Act, 1994.Form MC-1Application for Sanction of Certificate under Compounded Levy Scheme for Mini-Cement Plants-2001.To,The Assessing AuthorityWardCircleI............... Prop./Partner/Managing Director/ ................ of M/s.................... (Address)............ having Registration No............ under RST Act, 1994, apply for compounded levy of sales tax on the sale of cement manufactured by the Mini-Cement Plant situated at...............The particulars of production and tax deposit after the expiry of benefits under Incentive Scheme of 1987/1989 are as under:
