Section 7A(1) in The Rajasthan Value Added Tax Act, 2003
(1)Notwithstanding anything contained in this Act, there shall be levied a surcharge from such date and at such rate not exceeding twenty per cent of the amount of tax, or any sum in lieu of tax, leviable on sale or purchase of such goods, as may be notified by the State Government, and shall be paid by the registered dealers.
