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 makes the following amendment in this department' notification No. F.12(25)FD/Tax/11-134 dated 09.03.2011, with effect from 01.04.2015, namely:-
AMENDMENTS
In the said notification, the existing condition number 5 shall be substituted by the following, namely:-
"(5) that the exemption shall be available only on the sale of goods purchased within the State from a registered dealer of the State."
By Order of the Governor
(Aditya Pareek)
Joint Secretary to Government