Rajasthan Sales Tax Act,1994
Section 4. Levy of tax and its rate
(1) Subject to the other provisions of this Act and the provisions of the Central Sales Tax Act,1956 (Central Act 74 of 1956), the tax payable by a dealer under this Act, shall be at single point in the series of sales by successive dealers, as may be prescribed and shall belevied at such rates not exceeding fifty per cent on the taxable turnover, as may be notified by the State Government in the Official Gazette.
(2) Where any goods are sold packed in some material, whether charged for separately or not, notwithstanding anything contained in sub-section (1), the tax liability of and the rate of tax on the packing material shall be according to the tax liability of and the rate of tax on the goods packed therein.