{ l} In_ these rules, unless the context otherwise reqmres,~
(a) 'Act' means the Rajastha~ State Ro:ad Development Fund Act, 2004.
(b) 'Section' means a section of the Act.
, (c) State Government' µieans Government of Rajasthan
(2) ... Words au~ expressi<?,nS used i_I). t~~see rules but not defined, c ~ shall have the same meaning as assigned to them in the Act. · ·.
J. . . Point of tax: ( l) The firs~ point in the series of sal~§ shcMl ~ . 1~an the first sale b·y a registered· dealer.in lhe State or such point in .. tjh.~ sertes as may b: no:tified by ~he State 9ovemJllenl. . · . .. . .
0
(2) ·The last pomt m the series· of sales shall ~-e the sal~ m such · · series by· a· registered dealer to a consumer' or to an unregistered dealer or to a registered dealer for purposes other than resale. within . . . .
the State.
.• ·. ,,, " . . .
~ · ..... . . .. . ; . . ·.
. ..
·. . . . .. . .
. ..
. j "" ·106 . \WT 4 (7T)
(3) ..... ·The mµltiple .point in the series of sales shall mean the sale i.n. · sucJi series in. the State by e'very registered dealer. · ( 4) Unless otherwise. specifically directed by · . the · State · Government by a ·notification·, the Cess payable under ~edion· 3 of the Act shall be at the first point in the series of successive sales ·in· the_ .
State.
[No. : F.~(l_ l )PW/94] By Order of the Governor, ~- ~- lfiurr, Dy. Secretary to Govt. " Government Central Press, Jaipur • • / -·RAJ.BiLiiooo/1717 J. P.C.13 588/02/2003-05 RAJASTHAN GAZETTE ~--- ____ Extrnoi:_~~.!J~~.~·--- '(111ei cn1" ~CJJl~la Publishecl by Authority . --- . ~ 15, f11YcU'<, wcf; 1926 - ftrr1~~ --6. 2004_. ___ _ Bhadra l S, Monda , Saka 1926 - Se tcmber 6, 2004 . 1lTTf 4 (TT) -·---- ·-- ~-~(I) • ~ 't1'1!¢t"l ~ ~ ~-~ em ~ fr.l>U' ~ (-mi1Rl ~. ~ ~ 3ffiG Cf>T fif#lf{;ta ~ ~) t11itl.-it ct>li;f1 ~I ~ ~ii,ol ~ ~ ~ut ...... 4~-'<. lllaiii'< s. 2004 2004 (2004 ct>T -~ ~.· 13) ·~ ~. 12 &RT ~ ~tfcta~l CJ>T ~ ~ ~ ~ fi'<ct>I'< ~ ~ ~~fc11tJa f.11:r1 ciHldl t ~:- '