Rajasthan Sales Tax Act,1994
Section 12. Levy of tax at all points
(1) Notwithstanding anything contained in section 4, the State Government may, in respect of any class of goods which may be notified in the Official Gazette in this behalf, direct that tax under this Act shall be payable on the turnover in respect of such class of goods at each point of sale by every dealer with such terms and conditions and at such rate, as may be specified in the notification.
(2) Notwithstanding anything contained in section 4, every dealer, in case of the transfer of right to use any goods, shall pay tax on the turnover relating to each occasion of such transfer at such rates, as may be notified by the State Government in the Official Gazette, and different rates of tax may be notified for different classes of goods or different classes of dealers.
(3) Notwithstanding anything contained in this Act, the State Government may by issuing a notification in the Official Gazette, introduce the “Value Added Tax System from such date, in such form, for such class of dealers, at such points in the series of sales and with such terms and conditions, as may be specified in the notification.
Explanation : “Value Added Tax” shall mean a tax on sale of commodity at more than one point in the series of sales with the provision of set off of tax paid at the previous point of sale or purchase thereof.