In exercise of the powers conferred by sub-section (3) of section 8 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government being of the opinion that it is expedient in the public interest so to do, with effect from 16.02.2016, makes the following amendment in this department's notification No. F.4(33)FD/Tax/87-02 dated 25.05.2009, as amended from time to time namely:-

AMENDMENTS

(i) for the existin expression "exempts from payment of tax the sale of goods by a registered dealer of the State to BSF Canteens in Rajasthan, on the condition that the officer (not below the rank of Commanding officer), duly authorized by the BSF canteens in Rajasthan to make purchases on its behalf, furnishes to the selling dealer a certificate in Form appended here to", the expression : "exempts from payment of tax the sale by a registered dealer to BSF Canteens in Rajasthan, on any goods to the extent to which the rate of tax in respect of such goods to the extent to which the rate of tax in respect of such goods exceeds 3%, on the condition that the officer (not below the rank of Commanding officer), duly authorized by the BSF canteens in Rajasthan to make purchases on its behalf, furnishes to the selling dealer a certificate in Form VAT 72 appended to the Rajasthan Value added Tax Rule, 2006,"" shall be substituted; and

(ii) the existing Form appended to the said notification shall be deleted.

By Order of the Governor

(Dr. Devraj)

Joint Secretary to Government