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 to the extent the rate of tax exceeds 4%, the sale of laboratory equipments made by a registered dealer to a School for exclusive purpose of being used in its laboratory, subject to the condition that such dealer furnishes declaration appended herewith to his assessing authority in support of such sales.

DECLARATION

I, .......... Principal / Headmaster.......... , of ................ (name of School), hereby affirm and make declaration that the laboratory equipments purchased from M/s ............... having TIN.........., vide VAT Invoice No.... dated ...... amounting to Rs. ......, would be used exclusively for the purposes of practical studies of the students in the School and would not be sold or used or disposed of in any other manner. I shall be personally responsible for the tax liability in case of any misuse of this facility of partial exemption.

By Order of the Governor,

S.S. Rajawat,

Deputy Secretary to Government.