In exercise of the powers conferred by Section 99 of the Rajasthan Value Added Tax Act, 2003 (Act No.4 of 2003), the State Government hereby makes the following rules further to amend the Rajasthan Value Added Tax Rules, 2006, namely:-

1. Short title and commencement.

(1) These rules may be called the Rajasthan Value Added Tax (Third Amendment) Rules, 2008.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Amendment in rule 54.

In sub-rule (1) of rule 54 of the Rajasthan Value Added Tax Rules, 2006, the following shall be added, namely.-

"However, where goods covered under single invoice are being carried in more than one vehicles, separate Form VAT-49 shall be accompanied with each of such vehicles along with photo copy of the original invoice and challan of the goods carried in the vehicle."