Section 3(1) in The Rajasthan Value Added Tax Act, 2003
(1)Subject to the provisions of this Act, every dealer-(a)who is an importer of goods; or(b)who is a manufacturer of goods and whose annual turnover exceeds [rupees five lacs] [Substituted 'rupees two lacs' by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.]; or(c)whose annual turnover exceeds rupees five lacs, shall be liable to pay tax under this Act.
