Section 68(1) in The Rajasthan Sales Tax Rules, 1995
(1)Every clearing or forwarding agent who conducts business of rendering his service for booking or taking delivery of any consignment of goods, taxable within the State of Rajasthan, at a railway station, a booking agency, a goods transport company office or any other place of loading or unloading of goods, on behalf of a dealer in lieu of fee, reward, commission, remuneration or any other valuable consideration or otherwise, shall make an application in the prescribed manner o the Assistant Commissioner or the Commercial Taxes Officer, in whose territorial jurisdiction he conducts such business, within a period as may be notified by the State Government.
