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 AC pressure pipes 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 six percent on the following conditions, namely:-

(i) that the dealer has recorded the correct name with full and complete address of the purchaser in the bill or cash memorandum for such interstate safe;

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

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

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

(v) 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