Rajasthan Sales Tax Act,1994
Section 5. Payment of lump sum in lieu of tax
(1) Notwithstanding anything contrary contained in the Act, the State Government may direct payment of tax in a lump sum in respect of sales of such class of goods or by such class of dealers on such terms and conditions as may be notified in the Official Gazette.
(2) The tax in lump sum specified in sub-section (1) shall not exceed the amount of maximum tax liability provided in sub-section (1) of section 4.