Section 5(1) in The Rajasthan Value Added Tax Act, 2003
(1)Notwithstanding anything contained in this Act, [XX] [By Rajasthan Ordinance 5 of 2006, Published in Rajasthan Government Gazette, Extraordinary, Part 4(Kha), dated 28-12-2006, page 7, w.r.e.f. 1-4-2006, the following words deleted :- 'but subject to the provisions of sub-section (2) of section 3.'] the State Government may provide an option for payment of tax in a lump sum in respect of sales of such class of goods or by such class of dealers on such terms and conditions as may be notified in the Official Gazette.
