The Rajasthan Value Added Tax Act, 2003
Section 14. Authorization for collection of tax
Subject to the other provisions of this Act, where a dealer makes an application for obligatory registration or voluntary registration he may start collecting tax on his sales in accordance with the provisions of this Act from the date of such application and in that case all the provisions of this Act, as are applicable to a registered dealer, shall mutatis mutandis apply to him.
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