Section 37(5) in The Rajasthan Value Added Tax Rules, 2006
(5)Every commission agent shall maintain in identifiable manner true accounts of goods he receives and sells on behalf of his principal and on his own account.[The blank declaration forms VAT-36 and VAT-36A shall be obtained from the assessing authority or the authorized officer on payment in Government treasury/authorized bank or office of assessing authority or the authorized officer, a sum of Rs.50/- for each book containing 25 (twenty five) declaration forms.] [Inserted by No. F. 12(28) FD/Tax/2007/149, dated 9-3-2007, Published in Rajasthan Gazette Extraordinary, Part IV-C(I), dated 9-3-2007, page 451.]
