Section 17(5) in The Rajasthan Value Added Tax Rules, 2006
(5)[ A registered dealer who had opted for payment of tax in accordance with the provisions of sub-section (2) of section 3, may opt out of it [by submitting an application in Form VAT- 06C electronically through the official web-site of the Department in the manner provided therein] [Substituted by Notification No. S.O. 586, dated 9.3.2011 (w.e.f. 31.3.2006).] to the assessing authority or the authority competent to grant registration or Taxpayer's Service Office.]
