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Section 9: Tax collected from buyer

The Central Sales Tax (Rajasthan) Rules 1957State Rules of Rajasthan · 1956

(l) A dealer liable to pay tax under the Central Act and collecting the tax from the buyer in addition to the sale price, shall

(a) issue a cash or credit memo (as the case may be), showing the sale price and sales tax thereon separately, and keep a carbon copy thereof, and 1 Deleted by Central Sales Tax (Rajasthan) (Amendment) Rules, 2011 w.e.f. 01.04.2011.

2 Deleted by Notification No. F.5(118) FD/RT /67 dated 25.07.1963.

3 Substituted by rule 3 of notification No. F.12(59) FD/Tax/2014-28 dated 14.07.2014.

4 Deleted by Central Sales Tax (Rajasthan) (Amendment) Rules, 2014 w.e.f. 14.07.2014.

5 Deleted by Central Sales Tax (Rajasthan) (Amendment) Rules, 2013 w.e.f. 01.05.2013.

6 Inserted by Notification No. F. 5 (126) E & T/58 dated 6.7.1960.

7 Substituted by Notification No. F. 5 (118) FDCT/67 dated 25.7.1969 w.e.f. 1.10.1969.

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(b) also maintain a separate account in respect of the tax so collected from day to day, mentioning the number and date of the cash or credit memo as the case may be.

(2) The cash or credit memo and its carbon copy so issued or kept shall be issued from a bound book with pages serially numbered.

Where this provision sits

ActThe Central Sales Tax (Rajasthan) Rules 1957
Section9
Marginal noteTax collected from buyer
JurisdictionState of Rajasthan
StatusIn force as published by the source

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