Section 9(5) in The Rajasthan Tax on Luxuries (Tobacco and its Products) Rules, 1994
(5)The application for registration is made on account of -(a)turnover of receipts, for the purposes of section 3 having exceeded the prescribed limit, -(i)in the year ending on the 31st March, 1994;(ii)in the year commencing on the 1st April, 1994 on(iii)in any year, being a year Subsequent to the years mentioned in (i) and (ii) above, on..................;(b)Shifting of place of business from..........to............with effect from.........;(c)change in the constitution of the business from ...............to ..........with effect from........(d)* part/*entire transfer of business known as M/s with effect from......................
