Section 14 in The Rajasthan Value Added Tax Act, 2003
14. Authorisation for collection of tax.
- Subject to the other provisions of this Act, where a dealer makes an application for obligatory registration or voluntary registration he may start collecting tax on his sales in accordance with the provisions of this Act from the date of such application and in the case all the provisions of this Act, as are applicable to a registered dealer, shall mutatis mutandis apply to him.
