Section 25(4) in The Rajasthan Sales Tax Act, 1994
(4)Notwithstanding anything contained in this Act, in the case of a works contract, an amount in lieu of tax may be deducted by the awarder at such rate not exceeding three percent of the total value of the contract, in such manner and under such circumstances, as may be prescribed, from every bill of payment to a contractor and such sum shall be deposited or credited in the Government account within the specified time and in the prescribed manner.
