THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body Notification No. F. 12(77)FD/Tax/2014-29 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 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 to the extent to which the rate of tax exceeds the rate as mentioned in column number 3 of the said table on the following conditions, namely:-

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

(ii) 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	Rate (%)
1	2	3
1	Edible oil including solvent extracted oil and castor oil	2
2	Cotton yarn excluding cotton yarn waste	2
3	Namkin, Bhujia and Rasgulla. Explanation - The term "Namkin" includes Bhujia and vice- versa.	4
4	Worsted or semi-worsted woolen yarn including woolen carpet yarn but excluding woolen knitting yarn.	2
5	Acrylic yarn, that is, yarn made of non-cellulosic acrylic fibre whether blended or not with cellulosic fibre, or waste thereof.	1
6	Hydrogenated oil including vanaspati	1
7	Stainless steel ingots/billets/flats, and low nickel/nickel free Stainless steel ingots/billets/flats	1
8	Earth moving and Mining Machinery, Mobile Cranes and Hydraulic Dumpers.	4
9	Namda, felt and felt articles	4
10	All types of computers, computer printers, CVT, UPS, server, modem and computer software including parts and accessories thereof.	2
11	Calcium carbonate.	2
12	Hydraulic excavators, vibratory compactors and heavy earth moving machinery.	2

By order of the Governor,

(Aditya Pareek)

Joint Secretary to Government