Section 11 in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
11. Registration of dealers.
(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.(2)Notwithstanding anything contained in sub-section (1), -(i)Every dealer undertaking execution of works contract involving the use or consumption of goods entering into a local area; or(ii)every dealer not ordinarily resident of a local area; or(iii)every manager or agent of a dealer not ordinarily resident of a local area; other than a dealer dealing exclusively in the goods as may be specified; or(iv)every lessor or lessee, who brings or causes to be brought goods into a local area; shall get himself registered irrespective of the value of his annual turn over of goods brought into a local area; or(v)[ every person who, in the course of business, whether on his own account or on account of a principal or any other person, brings or causes to be brought into a local area, or takes delivery or is entitled to take delivery into a local area of , any goods in pursuance of sale or purchase effected through electronic media;] [Added by Rajasthan Act No. 5 of 2016, dated 9.4.2016.]
