Rajasthan Sales Tax Act,1994
Section 9. Levy of tax by weight, volume or measurement on certain commodities
(1) Notwithstanding anything contained in sections 3 and 4, the State Government may fix the amount of tax payable on the sale or purchase of certain commodities on the basis of weight, volume or measurement, as may be notified in the Official Gazette.
(2) The amount of tax payable under sub-section (1) may be fixed with reference to the types of vehicles or carriers transporting the said commodities, and also with reference to the qualities thereof.
(3) The amount of tax notified under sub-sections (1) and (2) shall not exceed the amount of maximum tax liability provided in sub-section (1) of section 4.