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 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/05-81 Dated 11-8-2006 (as amended from time to time) mamely:-

Amendment

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

"Provided also that in case of turnkey works contractor awarded by Rajasthan Rajya vidyut Utpadam Ltd., Rajasthan Rajya Vidyut Prasaram Nigam Ltd., Ajmer Vidyut Vitran Nigam Ltd., Jaipur Vidyut Vitran Nigam Ltd or Jodpur Vidyut Vitran Nigam Ltd., to a contractor and in pursuance of transfer of property in goods involved in execution of such works contract, the contractor has supplied the goods against VAT invoice to the awarder and such contractor furnishes proof of deposit of tax in State treasury in respect of such goods by himself or at an earlier points of sale in the State duly certified by the Assesing Authority, the awarder shall deduct an amount equal to the amount to be deducted at the rate notified above on the payment made to the contractor less the amount of tax paid in the State and if this amount has negative value, no tax deduction shall be made.