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 payable on purchases of opium made by Department of Narcotics, Government of India, to the extent to which the rate of tax in respect thereof exceeds 25% on the condition that Governemt of India shall increase the net area of opium cultivation by 100%. The reference area for calculating 100% increase shall be average of last five years.

This shall have effect from 01.01.2009.