Section 11(1) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(1)Every dealer,-(a)who buys or receives goods liable to tax under this Act and who is doing business in a local area; and(b)who brings or causes to be brought such goods liable to tax into a local area or takes delivery or is entitled to take delivery of such goods, the aggregate value of which is not less than one lac rupees in a year;shall get himself registered under this Act in such manner on payment of such fee and within such period as may be prescribed and such registration shall remain in force until the same is cancelled.
