In exercise of the powers conferred by sub-section (2) of Section 20 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), read with sub rule (2) of Rule 40 of the Rajasthan Value Added Tax Rule, 2006, the State Government hereby makes the following amendment in This department's Notification No. F.12 (63) FD/Tax/05-81 Dated 11-8-2006.

Amendment

In the said Notification, after the existing proviso a new proviso shall be added, namely:-

"Provided further that in case of a contractor who are exempted from tax leviable in respect of transfer of property in goods involved in the execution of works contract under Notification No. F.12 (43) FD/Tax/05-36 Dated 24th August, 2007 no amount in lieu of tax shall be deducted by the awarder or any person authorised by him."