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, hereby exempts from tax on sale by a registered dealer to the World Food Programme Agency (constituent agency of United Nations Organization) or purchase by World Food Programme Agency of goods for the exclusive purpose of free distribution among the beneficiaries of the World Food Programme projects on the condition that the officer, duly authorized to make such purchases on behalf of World Food Programme Agencyshall generate a declaration in Form VAT-72 electronically through the official website of the Commercial Taxes Department, in the manner as provided therein and furnish a duly signed copy of Form VAT-72 so generated to the selling dealer..

This notification shall be deemed to have come into force w.e.f. April 1, 2006.

By Order of the Governor,

(Arun Gupta)

Dy. Secretary to Government