In exercise of the powers conferred by sub-section (3) of section 20 of the Rajasthan Value Added Tax Act, 2003 (Rajasthan Act No. 4 of 2003) and by section 9 of the Central Sales Tax Act, 1956 (central Act No. 74 of 1956), the State Government being of the opinion that it is expedient in the public interest so to do, hereby makes the following amendment in this Department's notification No. F.12(63)FD/Tax/2005-171, dated 31.03.2006, namely: -

AMENDMENT

In clause (5) of the said notification, after the existing expression "maximum period of five years.", the following expression shall be added, namely:-

"However, where a dealer submits application for exercising such option within one hundred twenty days from the date of notification, he shall be entitled to the benefits from April 1, 2006."