THE CENTRAL SALES TAX (RAJASTHAN) RULES, 1957 — THE CENTRAL SALES TAX ACT, 1956

THE CENTRAL SALES TAX (RAJASTHAN) RULES, 1957 (Amended up to 31.09.2020) Jaipur, March, 04, 1957 F.5.(1) E&T/57, dated 4.3.1957 Rajasthan Gazette E.O. Part IV-C dated 4.3.1957 -In exercise of the powers conferred by sub-section (3) and (4) of section 13 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) the State Government hereby makes the following rules namely:- PRELIMINARY 1. Short title and commencement. -(1) These rules may be called the Central Sales Tax (Rajasthan) Rules 1957. (2) 1 [They shall come into force on their publication in the Rajasthan Gazette] . 2. Definition. -In these rules, unless the context otherwise requires,- (a) "Central Act" means The Central Sales Tax Act. 1956 (Central Act 74 of 1956); (b) "Form" means a form annexed to these rules; (c) "Section" means a section of the Central Act; (d) "State Sales Tax Law" means the general sales tax law in force in the area concerned; (e) "Treasury" means a Government treasury in the State of Rajasthan, and includes a sub -treasury; (f) references to any authority shall, in relation to the Ajmer area, the Abu area and the Sunel area, be construed as reference to the corresponding authority for that area, if called by a different name; and (g) words and expressions defined in the Central Act and not defined in these rules have the meanings respectively assigned to them in the Central Act. 2 [2A. Security or additional security for purposes of section 7(2A) and (3A). - (1) The security or additional security by required the assessing authority, for all or any of the purposes of sub-section (2A) or (3A) of section 7, shall be furnished in one of the following manners, as may be specified by that authority:- (a) in cash; or (b) by depositing savings certificates issued by Government of India of a f