Section 5 in Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994
5. Exemption from tax.
- Notwithstanding anything contained in this Act, where the State Government is of the opinion that it is necessary in the public interest so to do, it may, by notification in the official Gazette, exempt a tobacconist fully or partially, whether prospectively or retrospectively from tax payable by him under this Act.
