Section 12(2) in The Rajasthan Sales Tax Act, 1994
(2)Notwithstanding anything contained in Section 4, every dealer, in case of the transfer of right to sue any goods, shall pay tax on the turnover relating to each occasion of such transfer at such rates as may be notified by the State Government in the Official Gazette, and different rates of tax may be notified for different classes of goods or different classes of dealers.
