Section 4 in Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994
4. Levy of luxury tax on a tobacconist.
(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.(2)Notwithstanding anything contained in sub - section (1), where a tobacconist proves to the satisfaction of the assessing authority that tax on the tobacco or its products supplied by him by way of sale or otherwise has already been paid by any other person and produces a proof of such payment in support thereof he shall not be liable to pay tax under the Act.
