Section 44(h) in The Rajasthan Value Added Tax Rules, 2006
(h)The contractor shall collect tax or any amount in lieu of tax, if any and shall issue receipt in Form VAT 39, obtained from office of the Assistant Commissioner or the Commercial Taxes Officer of the area or the Officer directed under clause (b) by the Commissioner. Where the tax is collected from a registered dealer, the contractor shall mention name and Registration Number (TIN) of such dealer on the receipt in Form VAT-39. The receipt in Form VAT-39 shall be issued in triplicate with the use of double faced carbon in a manner that the duplicate and triplicate copies shall be the carbon copies of the original and the contractor shall also ensure that the back; leaf of the original and duplicate copies shall have the mirror impression of the original, the original copy of the receipt shall be issued to the person from whom such money is collected. Duplicate copy of the receipt shall be sent, by the contractor to the Assistant Commissioner or the Commercial Taxes Officer of the area or the officer directed under clause (b) by the Commissioner and the triplicate copy shall be retained by the contractor.
