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 to the extent the rate of tax exceeds 4% on the sale of goods made by a registered dealer of the State to M/s Honda Cars India Limited (formerly known as M/s Honda Siel Cars India Limited) for being used exclusively in the manufacturing of Cars within the State by it, subject to condition that such selling dealer shall obtain from the purchasing dealer 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 goods purchased from you as per your VAT Invoice(s) No......... dated .......... of Rs............ are being used as raw material for manufacturing of Cars within the State. As such we are entitled to purchase these goods at the rate of 4 percent.
(Aditya Pareek)
Joint Secretary to Government