Section 19(4)(b) in The Rajasthan Value Added Tax Rules, 2006
(b)who exclusively deals in goods;(i)which are exempted under the Act or(ii)on which option to pay tax in lump sum has been exercised under Section 5; or(iii)which are taxable at first point in the series 01 sales and the goods have suffered tax at the said first point; or(iv)which are taxable at minimum retails price under sub-section (7) of Section 4 and such goods have suffered tax at maximum retail price under the said such section; or(v)which are exempted under sub-section (3) of Section 8 on the condition of payment of exemption fee, or(vi)as may be notified by the Commissioner.