Section 54 in The Rajasthan Value Added Tax Rules, 2006
54. [ Declaration required to be carried with the goods in movement for export out of Rajasthan or in the course of inter-State trade or commerce. [Substituted by Notification No. G.S.R. 12, dated 17.4.2008 (w.e.f. 31.3.2006).]
- [(1) A registered dealer who dispatches any taxable goods to a place outside the State,-(i)for sale outside the State or by way of branch transfers/depot transfers/stock transfers, except the goods as may be notified by the State Government; or(ii)in the course of inter-State trade or commerce as may be notified by the State Government; or(iii)in the course of export as defined in sub-section (3) of Sec. 5 of the Central Sales Tax Act, 1956, as may be notified by the State Government;shall furnish or cause to be furnished declaration Form VAT-49 completely filled in all respect in ink and ensure that the value, date and month of use of such Form shall be punched at the specified place provided for in the Form. Such dealer shall retain the counterfoil of the Form VAT-49 with him and the portions marked Original and Duplicate shall be carried with the goods in movement. However, where goods covered under single invoice are being carried in more than one vehicle, separate Formshall be accompanied with each of such vehicles along with photo copy of the original invoice and challan of the goods carried in the vehicle.] [Substituted by Notification No. G.S.R. 60, dated 25.6.2008 (w.e.f. 31.3.2006).](2)The dealer shall submit a statement of the used Form VAT-49 in Form VAT-50 along with the duplicate portion of Form VAT-49 and in case original portion of Form VAT-49 has not been retained by any officer mentioned in sub-rule (1), it shall also be furnished along with the duplicate portion of Form VAT-49 to his assessing authority or to the authorized officer along with the return. However, in case such original and or duplicate portion of Form VAT-49 is not received back by the dealer, an account of use of such forms during the quarter duly supported by an affidavit of the consignor shall be submitted to his assessing authority or to the authorized officer.(3)Where a dealer fails to furnish the statement as mentioned in sub-rule (2) above, the assessing authority or the authorized officer after affording a reasonable opportunity of being heard, may impose penalty under section 64.(4)The provisions of rule 21 shall, in so far as may be, mutatis mutandis, apply to the declaration Form VAT-49.(5)Where Form VAT-49 is out of print or in short supply or otherwise not available, the Commissioner may issue such instructions as he deems proper including dispensing with the requirement of such forms for the specified time.]
