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 public interest so to do, hereby exempts from payment of tax, the sale to or purchase by the Akshaya Patra Foundation, Jaipur, of Packaged Drinking Water on the following conditions, namely:-

1. that the selling dealer shall put a clear label on the Packaged Water Cans as "Not for Sale -Strictly for distribution to Government School Children";

2. that the Akshaya Patra Foundation, Jaipur shall generate a declaration 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. The selling dealer shall furnish the duly signed Form VAT-72 to his assessing authority;

3. that the said goods while in movement shall be accompanied with an authority letter containing the information regarding supply of goods such as quantity of goods ordered, quantity of supplied goods including the goods being consigned, quantity of goods remaining to be supplied and such authority letter shall be signed and stamped by the authorized signatory of the Akshaya Patra Foundation, Jaipur and the selling dealer; and

4. that the Akshaya Patra Foundation, Jaipur shall furnish to the Commissioner, Commercial Taxes, the details of packaged water purchased and supplied during the quarter, within thirty days of the end of the relevant quarter, in the following form, namely :-

Form

5. this notification shall remain in force up to 15th May, 2016 or implementation of Goods and Service Tax, whichever is earlier

By Order of the Governor

(Dr. Devraj)

Joint Secretary to Government