Section 21: Assessment, collection and enforcement of payment of tax
The Central Sales Tax (Rajasthan) Rules 1957State Rules of Rajasthan · 1956
Except as otherwise provided in the Central Act or these rules, assessment, collection and enforcement of 1 Added by rule 8(iv) of notification No. F.12(59) FD/Tax/2014-28 dated 14.07.2014.
2 Added by rule 8(v) of notification No. F.12(59) FD/Tax/2014-28 dated 14.07.2014.
3 Deleted by notification no. F.5(119) FD/CT/67 dt. 30.11.1968.
4 Deleted by Central Sales Tax (Rajasthan) (Amendment) Rules, 2013 w.e.f. 01.05.2013 5 Substituted by Notification No. F. 5 (61) FD/RT/63 dated 11.7.1963 Pub. on 22.8.1963.
12 payment of tax under the Central Act, shall be done in the same manner as under the State Sales Tax Law, vide sub-section (2) of section 9 of the Central Act.