Section 4(2) in Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994
(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.
