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 the sale of goods other than alcohol, alcoholic beverages, alcohol mixed commodities, cement, petrol, diesel, tobacco products including pan masala and gutka, made by a registered dealer to the Police Canteens in Rajasthan, to the extent to which the rate of tax in respect of such goods exceeds 3% on the conditions that the selling dealer shall obtain a duly filled in certificate, as provided in Annexure-I. appended to this notification, from the officer duly authorized by the Home Department, Government of Rajasthan, in the manner as provided in the Annexure-II appended to this notification, and shall submit it to his assessing authority.

Annexure-I

CERTIFICATE

I .................. (Name)............... (Designation) of authorized by the Home Department, Government of Rajasthan, do hereby certify that the goods purchased from M/s. ....................of ................holder of R.C. No. (TIN)..................vide invoice No............... dated.................. for rupees......... for the Police Canteens in Rajasthan, are for sale only by the Police Canteens in Rajasthan, in accordance with the notification No. F.4(33)FD/Tax/87-pt I-36 dated 04.07.2013.

GOVERNMENT OF RAJASTHAN HOME DEPARTMENT

ORDER

Jaipur, dated........

In pursuance of the notification No. F.4(33)FD/Tax/87-pt I-37 dated 04.07.2013 issued by the Finance Department, I, ..................(name), ...............(designation), hereby authorize Shri................. (Name), ...................(Designation), to issue certificate to the selling dealers for the purpose of the said notification.

By order of the Governor,

(Aditya Pareek)

Joint Secretary to the Government