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, with immediate effect, from the tax payable on the sale of Aviation Turbine Fuel (ATF) by a registered dealer to Flying Training Organisation or Aircraft Type Training Organisation approved by the Directorate General of Civil Aviation in the State, to the extent the rate of tax exceeds 2%, on the condition that purchasing organisation shall generate a declaration form in Form VAT-72 electronically through the official website of the Commercial Taxes Department in the manner as provided therein and furnish a duly signed copy of Form VAT-72 so generated to the selling dealer.

By order of the Governor,

(Jaswant Singh)

Joint Secretary to the Government.