(1) Any registered dealer or any other person, who intends to import or bring any goods, or otherwise receives within the State of Rajasthan goods as may be notified by the State Government from outside the State, for sale, use, consumption or for other disposal in the State, shall, unless otherwise prescribed, obtain a prescribed declaration form from the prescribed authority, and shall cause it to be carried with the goods as part of the documents specified in sub–section (2) of section 76 and produce along with other documents before the Incharge of the entry check– post or barrier of the State or any other officer authorized by the Commissioner in this behalf.
(2) Any registered dealer or any other person by whom any goods taxable within the State of Rajasthan are dispatched from within the State to a place outside the State either in the course of inter–State trade or commerce or for sale outside the State, such registered dealer or other person shall, unless otherwise prescribed, furnish or cause to be furnished a prescribed declaration form obtained from the prescribed authority as part of the documents specified in sub–section (2) of section 76, before the Incharge of the exit check–post or barrier of the State or any other officer authorized by the Commissioner in this behalf.
(3) The State Government may require by notification that the declaration forms required to be furnished under sub–sections (1) and (2) shall be furnished by means of such electronic devices, as may be prescribed.