Section 39(5) in The Rajasthan Value Added Tax Rules, 2006
(5)Notwithstanding anything contained in sub-rule (1) to (4) above, a registered dealer shall deposit the amount of tax to a contractor, in respect of goods specified under clause (8) of Section 2 and livestock at a particular check post or for a specified area, where the Commissioner has permitted such contractor to collect tax under Section 77, and such registered dealer shall obtain a receipt in Form VAT-39 from such contractor.
