THE CENTRAL SALES TAX (RAJASTHAN) RULES1957 (Amended up to 31.09.2020) — THE CENTRAL SALES TAX ACT, 1956

THE CENTRAL SALES TAX (RAJASTHAN) RULES1957 (Amended up to 31.09.2020) Jaipur,March 041952 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) '[They shall come into force 0n 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; "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; "Treasury means a Government treasury in the State of Rajasthan, and includes a sub-treasury; 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 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[24A. Security or additional security for purposes of section 7(24) and (34). - (1) The security O 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 face value not less than the value of