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 pollution control equipments made, during the period 11.05.2002 to 25.09.2005, by a 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 such equipments were sold to an industry which holds a valid registration certificate under the Central Sales Tax Act, 1956;

(ii) that the selling dealer has furnished to the assessing authority,-

(a) a declaration in writing by the purchasing dealer that such equipments purchased by it shall be utilised by it in its own industrial establishment for pollution control; and

(b) a certificate in writing by the concerned Pollution Control Board that the industry needs such pollution control equipments.

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

(iv) 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.

By order of the Governor,

(Aditya Pareek)

Joint Secretary to Government