Section 29(2) in The Rajasthan Sales Tax Act, 1994
(2)In the case of a dealer whose turnover as determined in the last assessment order passed subsequent to the first assessment after his registration does not exceed such limit as may be notified by the State Government in the Official Gazette in this behalf, the assessment of such dealer shall be made for two years at a time by one single order, after all the returns in respect of such period of two years have become due.
