Section 4(1) in Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994
(1)Subject to the provisions of this Act and the rules made thereunder, there shall be levied on the turnover of receipts of a tobacconist a tax at such rate, not exceeding [twenty percent] [Substituted by Rajasthan 7 of 2002, w.e.f. 8-5-2002.], as may be notified by the State Government in the official Gazette.
