Section 3(2) in The Rajasthan Value Added Tax Act, 2003
(2)[ Notwithstanding anything contained in sub-section (1) a dealer other than those specified in clause (a) of sub-section (1) or the dealer or class of dealers as may be notified by the State Government who purchases goods from a registered dealer of the State and sells, such goods or goods manufactured from such goods within the State, may opt for payment of tax on his turnover excluding the turnover of the goods specified in Schedule I, at the rate as may be notified under sub-section (3) of section 4, subject to the condition that annual turnover of such dealer does not exceed -(i)rupees fifty lacs, in case of a dealer specified in clause (b) of sub-section (1); and(ii)rupees seventy five lacs, in case of other dealers.]
