Section 14(4)(d) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(d)proceedings involving, suppression of any taxable purchase value of goods liable to tax in respect of him for any of the three years immediately preceding the year under assessment are concluded either under sub-section (2) of section 35 of the Act resulting in liability to pay tax over and above the tax liability declared in the return filed under sub-section (1) of section 12 for any such year.