Section 11(2)(v) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(v)[ every person who, in the course of business, whether on his own account or on account of a principal or any other person, brings or causes to be brought into a local area, or takes delivery or is entitled to take delivery into a local area of , any goods in pursuance of sale or purchase effected through electronic media;] [Added by Rajasthan Act No. 5 of 2016, dated 9.4.2016.]