Section 10(4) in The Rajasthan Sales Tax Act, 1994
(4)Where after affording reasonable opportunity of being heard, it is decided that the articles purchased under sub-section (3) are utilised by the purchasing dealer for any purpose other than those specified in the said sub-section or while purchasing any articles he represents wrongly that such articles are covered by his certificate of registration as specified in sub-section (3), he shall be liable to pay the difference between the amount of tax which would have been leviable on the purchase price of such articles at the full rate and the amount of tax paid under subsection (3) of this section, with interest at the rate of two percent per month.
