3. Amendment of Section 23, Rajasthan Act No. 4 of 2003.
- In Section 23 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), hereinafter in this chapter referred to as the principal Act, for the existing punctuation mark appearing at the end, the punctuation mark shall be substituted and thereafter the following proviso shall be added, namely:-"Provided that where a dealer so opts in the prescribed manner, he shall not be deemed to have been assessed under this section.".
