Subject:- Assessment of retail outlets of petrol and diesel, who purchase only from the State of Rajasthan.

As is notified in notification no. F. 16(503) Tax/CCT/2021-22/part-X/1391 dated 21.03.2022 the retail outlets of petrol and diesel have been exempted from the requirement of filing returns under the said Act, subject to the condition that they purchase hundred percent of the said goods from the State of Rajasthan.

It is re-iterated that assessment proceedings under the RVAT Act, 2003 are initiated only on the filing of return. As the requirement of filing returns for the above mentioned class of dealers has been dispensed with, therefore no event of assessment of such dealers arises.

However each case must be analysed to ensure that there are no evidences of Inter State purchases such as request/usage of C-Forms etc.

All are directed to follow the same.

(Ravi Jain)

Commissioner,

Commercial Taxes Department,

Rajasthan, Jaipur.