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, with effect from 09.03.2010, exempts from tax payable by a dealer, to the extent the rate of tax exceeds 5.5%, on the sale of food cooked and served by him in the heritage hotels categorized as 'Basic' by Government of India.