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 the Regimental or unit-run canteens attached to the Military units in the State, from the tax payable under the said Act, on the sale of goods made by it on the following conditions, namely:-

(1) that the canteens shall be run departmentally and not by any contractor;

(2) that the goods shall be obtained from the Canteens Stores Department, Ministry of Defence, Government of India;

(3) that the sale shall be made to the members of Armed Forces of India, war widows, ex-army personnel including their widows, civilian officers and staff of Ministry of Defence paid out of Defence Estimates and officers and staff of Canteen Stores Department; and

(4) that full facilities shall be given to the staff of the Commercial Taxes Department, Rajasthan for inspection of the accounts of the Canteens Stores Department Depot(s) and Regimental or unit-run canteens in Rajasthan.

This notification shall come into force with effect from 09-02-2016.

By Order of the Governor

(Dr. Devraj)

Joint Secretary to Government