Section 42(1) in The Rajasthan Sales Tax Act, 1994
(1)The tax or the demand shall be payable by a dealer or a person on the basis of an assessment made or an order passed, under the Act.Explanation I.- The interest, penalty, composition money or any fee payable under this act shall be deemed to be tax for the purpose of collection and recovery and for all matters ancillary or incidental thereto.Explanation II.- The demand shall include any amount payable by a person or a dealer under the Act or the rules.
