THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body Notification No. F. 12(77)FD/Tax/2014-27 Dated 12th June, 2015

In exercise of the powers conferred by section 51B of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) read with sub-section (2) of section 9 of the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956), the State Government, being of the opinion that it is expedient in the public interest so to do, hereby allows rebate of full amount of tax payable on the sale of goods mentioned in column number 2 of the table given below made, during the period 11.05.2002 to 25.09.2005, by any dealer having its place of business in the State of Rajasthan from any such place of business in the course of inter-state trade and commerce on the following conditions, namely:-

(i) that tax at full rate, without availing of concessional or reduced rate, under the Rajasthan Sales Tax Act, 1994 has been paid in respect of the said goods;

(ii) the tax charged or collected shall be deposited by the dealer; and

(iii) any amount of tax, penalty and interest, if deposited with the State Government against any demand raised in the assessment or rectification order for the said period shall not be refunded.

TABLE

S. No.	Name of Goods
1	2
1	Paddy, rice, wheat, gram or gulab gram, Tur or Arhar, Moong or green gram, Masur or lentil, Urad or Black gram, Peas, Chaula, Lakh or Khesari, Gwar, Kulthi, Bajra, Barley, Jowar or Milo, Moth, Maize, Ragi, Kodan and kutki in all their forms including Atta (Flour), Besan, Dal and Bran thereof but excluding maida, suji, wheat flakes, corn flakes and sewaiyan.
2	Ajwain, chillies, cotton (as defined under section 14 of the CST Act, 1956), dhania, methi dana, mica, oilseeds (as defined under section 14 of the CST Act, 1956), raw wool, jeera, poppy seeds.
3	Goods declared under section 14 of the Central Sales Tax Act, 1956.
4	Asaliya, Haldi, Kathodi, Singhara, Kala jeera, Amchoor.
5	Sonf and Isabgol.
6	Suwa

By order of the Governor,

(Aditya Pareek)

Joint Secretary to Government