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Section 81 – Rajasthan Sales Tax Act,1994

Rajasthan Sales Tax Act,1994

Section 81. Import of goods into the state or export of goods outside the state

(1) Any registered dealer or any other person, who intends to import or bring any goods, or otherwise receives, goods as may be notified by the State Government from outside the Stale, for sale, use, consumption or for other disposal in the State, shall, unless otherwise prescribed, obtain a prescribed declaration form from the prescribed authority, and shall cause it to be carried with the goods as part of the documents specified in sub-section (2) of section 78 and produced along with other documents before the in-charge of the entry checkpost of the State.

(2) Any registered dealer or any other person by whom any goods taxable within the State of Rajasthan are despatched from within the State to a place outside the State either in the course of inter-State trade or commerce or for sale outside the State, such registered dealer or other person shall, unless otherwise prescribed, furnish or cause to be furnished a prescribed, declaration form obtained from the prescribed authority as part of the documents specified in sub-section (2) of section 78, before the in-charge of the exit checkpost of the State.

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Rajasthan Sales Tax Act,1994

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