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 01.04.2016, exempts from payment of tax under the Act payable by the dealers having license for retail sale of country liquor issued by the Excise Department, Government of Rajasthan, on the following conditions, namely:-

(i) that such dealers have purchased country liquor from the Rajasthan State Ganganagar Sugar Mllls (RSGSM) (A Govermnent of Rajasthan Undertaking) after payment of tax at notified rate; and

(ii) that such dealer shall not be entitled to claim input tax credit in respect of the country liquor so purchased.

By Order of the Governor

(Dr. Devraj)

Joint Secretary to Government.