Section 11(2) in The Rajasthan Value Added Tax Rules, 2006
(2)The last point in the series of sales shall be the sale in such series by a registered dealer to a consumer or to an unregistered dealer or to a registered dealer for purposes other than resale within the State or to a registered dealer who has opted for payment of tax under sub-section (2) of section 3 or section 5 of the Act.
