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 tyres and tubes of motor vehicles 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 four percent on the following conditions, namely:-

(i) that such sale has been made to State Road Transport Corporations of various States;

(ii) that the dealer has recorded the correct name of the State Road Transport Corporation in the bill or cash memorandum for such inter-state sale issued by him;

(iii) that the burden of proof regarding the transaction was in the nature of inter-state sale shall be on the dealer;

(iv) that the dealer shall not be eligible to claim benefits provided under notification number F. 4 (72) FD/Gr. IV/81-18 dated 06.05.1986, as amended from time to time;

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

(vi) 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