Section 12(3) in The Rajasthan Sales Tax Act, 1994
(3)Notwithstanding anything contained in this Act, the State Government may by issuing a notification in the Official Gazette, introduce the "Value Added Tax System" from such date, in such form, for such class of dealers, at such points in the series of sales and with such terms and conditions, as may be specified in the notification.Explanation. - "Value Added Tax" shall mean a tax on sale of commodity at more than one point in the series of sales with the provision of set-off of tax paid at the previous point of sale or purchase thereof.
