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 amendments in this department's notification number F.12(161)FD/Tax/09-1 dated 02.06.2014, with effect from 29.08.2015, namely:-

AMENDMENTS

In the said notification, -

(i) for the existing expression "to which the rate of tax in respect thereof exceeds 14%", the expression "to which the rate of tax in respect thereof exceeds 18%" shall be substituted; and

(ii) in condition number 1, for the existing expression "which shall not in any case be less than 90% of the total purchase", the expression "which shall not in any case be less than 85% of the total purchase" shall be substituted.

By order of the Governor,

(Dr. Devraj)

Joint Secretary to Government