THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body NOTIFICATION No. F12(39) FD/Tax/10-86., Dated 22nd October, 2010

In exercise to the powers conferred by the proviso to sub-section (2A) of section 20 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) read with sub rule (1) of rule 40A of the Rajasthan Value Added Tax Rules 2006, the State Government being of the opinion that it is expedient in the public interest so to do, hereby with immediate effect, exempts the following class of purchases from the provisions of the sub-section (2A) of Section 20 of the said Act.

TABLE

S. No.	Class of purchase
1	2
1	Purchases of petroleum product from Oil companies registered under Rajasthan Value added Tax Act, 2003 i.e. M/s Indian Oil Corporation Ltd., M/s Bharat Petroleum Corporation Ltd., M/s Hindustan Petroleum Corporation Ltd., and M/s. Numaligarh Refinery Ltd.
2	Purchases of all kind of goods, where gross value of invoice is less than 50,000 (Rs. Fifty Thousand)
3	Purchases of goods made by the Co-operative Society having contribution of state Government in its share capital from other co-operative societies

Such purchases shall be governed by the provisions of sub section (1) of Section 20 of the Rajasthan Value Added Tax Act, 2003

By Order of the Governor,

(Bhawani Singh Detha)

Deputy Secretary to Government