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Section 3 – Rajasthan Sales Tax Act,1994

Rajasthan Sales Tax Act,1994

Section 3. Incidence of tax

(1) Subject to the provisions of this Act, if the turnover of a dealer in any year exceeds rupees fifty thousand in case he is an importer or a manufacturer and rupees one lac in other case, he shall be liable to get registration under the Act, and shall be liable to pay tax from the date from which the certificate of registration is granted to him.

(2) Notwithstanding anything contained in sub-section (1), a dealer –

(a) dealing exclusively in generally exempted goods, shall not be required to get registered;

(b) dealing exclusively in tax paid goods, or partly in tax paid goods and partly in generally exempted goods, shall be required to get registered if his turnover in a year exceeds rupees fifteen lacs.

Explanation : “Tax paid goods” for the purpose of this Act means the goods, the sale of which within the State have been subject to tax in accordance with the provisions of this Act.

(3) Where as a result of any amendment in sub-section (1), if a dealer ceases to be liable to be registered and to pay tax and opts for de-registration, he shall be liable to pay tax in respect of any goods purchased by him at a concessional rate of tax or without paying any tax on strength of any declaration furnished by him as a registered dealer, on the purchase price of such goods at the full rate of tax applicable thereto after adjusting the tax, if already paid by him, in respect thereof.

Explanation : Full rate of tax for the purpose of this Act means the rate of tax notified under sub-section (1) of section 4.

(4) A casual trader who is not liable to get registration and pay tax under sub-section (1), shall nevertheless be liable to pay tax without registration in accordance with the provisions of section 31, whatever may be the amount or extent of this turnover.

(5)

(a) Any person, other than a casual trader, who carries on business temporarily for a period not exceeding one hundred twenty days in a year and if such person is not already registered and has not applied for registration, he may make an application on plain paper for composition of tax to the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, having jurisdiction with reference to the place of business of such person.

(b) Notwithstanding anything contained in this Act, the officer mentioned in clause (a) may either order for composition of tax on the application filed under clause (a), or in the absence of the such application, suo motu determine tax payable by such person, having regard to the specific facts and circumstances of the case.

(c) The composition money ordered or tax determined under clause (b) shall be deemed to be a demand under the Act and shall be recoverable in the manner and time fixed by the officer mentioned in clause (a) and all provisions of recovery and interest, applicable to a demand of tax shall mutatis mutandis apply.

(6) A dealer registered under the Central Sales Tax Act 1956, (Central Act 74 of 1956) who is not liable to get registration and pay tax under sub-section (1), shall nevertheless be liable to get registration and pay tax in accordance with the provisions of this Act, whatever may be amount or extent of his turnover.

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Rajasthan Sales Tax Act,1994

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