Section 26(1)(a) in The Tobacco Board, Rules, 1976
(a)[ every contract other than a contract for, or the actual purchase or sale of Virginia tobacco under the provisions of rule 32, which involves an expenditure in excess of rupees twenty lakh; and [Amended vide Tobacco Board (Second Amendment) Rules 1988 Published in the Gazette of India Extraordinary dated 21-12-1988.]