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, with effect from 30.03.2012, exempts from tax the sale of cotton, as defined under section 14 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), by a registered dealer of the State to Rajasthan Rajya Sahakari Spinning and Ginning Milis Federation Limited for use in manufacturing of cotton yarn by him, subject to condition that such selling dealer obtains from the Rajasthan Rajya Sahakari Spinning and Ginning Mills Federation Limited a declaration in the form given below, and furnishes to the assessing authority:-

DECLARATION

To

(Name and complete address of the seller)

It is certified that the cotton purchased from you as per your VAT Invoice (s)

No.............. dated ..................of Rs ................... is for use in manufacturing of cotton yarn by us in the State, as such our purchases are exempt from payment of tax.

By Order of the Governor,

Apporva Joshi

Deputy Secretary to Government.