Section 19(6) in The Rajasthan Sales Tax Rules, 1995
(6)Notwithstanding anything contained in sub-rule (4), no return shall be required to be filed by a registered dealer-(a)who effects sales exclusively by way of transfer of the right to use goods and opts for exemption from tax on the payment of the exemption fee as notified by the government, or(b)who is a works contractor and exclusively under-takes the execution of contracts relating to building, road, dam, bridge, canal or other notified work and opts for exemption from tax on payment of exemption fee as notified by the State Government.
