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State of Rajasthan - Section

Section 5 in Rajasthan Finance Act, 2011

5. Amendment of Section 4, Rajasthan Act No. 4 of 2003.

- In sub-section (7) of Section 4 of the principal Act, for the existing punctuation mark appearing at the end of the existing proviso, the punctuation mark shall be substituted and after the existing proviso, so amended, the following new proviso shall be added, namely: -"Provided further that a dealer who opts payment of tax under this sub-section shall not allow any trade discount or incentive in terms of quantity of goods in relation to any sale of goods covered under this sub-section, effected by him, for the purpose of calculating his tax liability.".