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 payment of tax, with immediate effect, the purchase of raw material, components and parts by M/s Honda Motor Cycle and Scooter India Private Limited to the extent to which the rate of tax exceeds 5% on the condition that the goods so purchased shall be used in manufacturing of two wheelers within the State by it and the dealer shall issue the selling registered dealer a certificate in form appended hereto:
CERTIFICATE
I ................................. (Name) ............................................. (Designation) of M/s Honda Motor Cycle and Scooter India Private Limited do hereby certify that the raw material, components and parts purchased from M/s ................................ having Registration Number (TIN) ................................... on invoice(s) No ................................... dated ............................. for Rs ..................................... are purchased for use in manufacturing of two wheelers within the State.
By Order of the Governor,
(Dr. Ravikumar S.)
Deputy Secretary to the Government