81. Import of goods into the state or export of goods outside the State.
(1)Any registered dealer or any other person, [who intends to import or bring, or otherwise receives receives any goods from outside the State] [Substituted by Rajasthan Act No. 5 of 2001, w.e.f. 26-5-2001, except amendment of Section 81(1).] from outside the State, for sale, use, consumption or for other disposal in the State, shall, unless otherwise prescribed, obtain a prescribed declaration form from the prescribed authority, and shall cause it to be carried with the goods as part of the documents specified in sub-section (2) of Section 78 and produced alongwith other documents before the Incharge of the entry check-post of the State.(2)Any registered dealer or any other person by whom any goods taxable within the State of Rajasthan are despatched from within the State to a place outside the State either in the course of inter-State trade or commerce or for sale outside the State, such registered dealer or other person shall, unless otherwise prescribed, furnish or cause to be furnished a prescribed declaration form obtained from the prescribed authority as part of the documents specified in sub-section (2) of Section' 78, before the Incharge of the exit check-post of the State.
