In exercise of the powered 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 the sale by a registered dealer to CISF canteens in Rajasthan, of any goods to the extent to which the rate of tax in respect of such goods exceeds 3% on the condition that the officer duly authorized by the CISF, for purchase on its behalf furnishes to the selling dealer a certificate in Form given below:-
FORM
I ........................... (Name).......................(Designation) of CISF do hereby certify that the goods purchased from M/s ....................... of ................. holder of R.C. No. (TIN) ............. vide invoice No. ....... Dated .......... for rupees.............on behalf of the CISF canteens in Rajasthan, are for sale.
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government