Section 11(1) in The Rajasthan Sales Tax Act, 1994
(1)Every dealer who in the course of his business purchase any goods other than exempted goods, in the circumstances in which no tax under sections 4 and 12 is payable on the sale price of such goods, shall be liable to pay tax on the purchase price of such goods at the same rate at which it would have been leviable on the sale price of such goods under Sections 4 and 12.
