The state government has introduced composition scheme in place of sales tax for jewelers. Under this scheme, registered jewelers having annual turnover of more than one lakh rupees are to be given annual composition amount ranging from two thousand to 21 thousand rupees according to different business slabs. This scheme is for registered dealers of all types of synthetic gems and stones, precious and semi-precious stones and stones (including kharar), pearls (genuine or artificial) and diamonds. It was started:

• A. 1 - 4 - from 1999
• B. 1 - 6 - from 1999
• C. 1 - 9 - from 1999
• D. 1 - 12 - from 1999