Section 4(3) in The Rajasthan Value Added Tax Act, 2003
(3)Notwithstanding anything contained in sub-section (1), the tax payable by the dealer covered by sub-section (2) of section 3, shall be levied at the rate not exceeding two percent on the turnover, as may be notified by the State Government:[Provided that the State Government may notify different rates for different class of dealers.] [Added by Rajasthan Finance Act, 2017, dated 31.3.2017]
