Section 79(1) in The Rajasthan Sales Tax Act, 1994
(1)Where the State Government is of the opinion that without establishing a departmental check-post, it is in public interest to collect tax on contract basis, in respect of all kinds of building stones, marble and granite in all their forms, gitti, bazri, all other goods specified under clause (9) of section 2 and animals at a particular check-post or for a specified area, it may direct the Commissioner to collect such tax through a contract, at such check-post or for such area, at the rates as may be notified under the Act from time to time in the manner and on such terms and conditions as may be prescribed, for a period not exceeding two years at a time.Explanation. - For the purposes of this section any transaction involving buying, supplying, distributing, carrying or otherwise disposal of the goods or the animals referred to above, shall be construed to be sale.
