Section 80A(1) in The Rajasthan Value Added Tax Act, 2003
(1)Any person who -(i)effects sale or purchase within the State of Rajasthan, or places offer for sale or purchase so as to be accessible, visible or audible within the State of Rajasthan, through electronic media; or(ii)transported, receives for transportation or delivers goods in pursuance of sale or purchase effected within the State of Rajasthan through electronic media; or(iii)receives any account in connection with the goods sold or purchased within the State of Rajasthan through electronic media, whether for himself or on behalf of the seller or purchaser,shall furnish or cause to be furnished, such information, for such period, in such manner, and within such time, to such officer or authority, as may be notified by the commissioner.
