Section 2(1)(c) in Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994
(c)"receipt" in relation to a tobacconist means the amount of valuable consideration received or receivable by him for supply of tobacco or its products by way of sale or otherwise including any sum charged for anything done by him in respect of tobacco or its products so sold at the time of or before the delivery thereof and the price of any primary or secondary packing;