Section 12(1) in The Rajasthan Sales Tax Act, 1994
(1)Notwithstanding anything contained in Section 4, the State Government may, in respect of any class of goods which may be notified in the Official Gazette in this behalf, direct that tax under this act shall be payable on the turnover in respect of such class of goods at each point of sale by every dealer with such terms and conditions and at such rate as may be specified in the notification.
