Section 3 in Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994
3. Incidence of tax.
- (l) On or after commencement of this Act (hereinafter referred to as the "commencement date") every tobacconist whose turnover of receipts made:-(i)during the year ending on 31st March, 1994 or(ii)during any year commencing on 1st April Subsequent to the year mentioned in sub-clause (i),exceeds rupees fifty thousand shall be liable to get such registration as may be prescribed under this Act, and be liable to pay tax on turnover receipts.(2)Every tobacconist who is registered under this Act shall continue to be liable to pay tax until his registration is duly cancelled.
