In exercise of the powers conferred by sub-section (3) of section 8 of the Rajasthan Value Added Tax Act, 2003 (Rajasthan 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 from tax the sale to or purchase by Indian Railways of High Speed Diesel to the extent to which the rate of tax in respect thereof exceeds 10% on the following conditions; namely :-

1. that in case such purchases are made by the North-Western Zone, Jaipur, of Indian Railways, the benefit of this notification shall be available subject to the condition that the aforesaid Zone shall not purchase High Speed Diesel (HSD) from outside the State of Rajasthan in excess of 60% of the total quantity of HSD purchased by it in any financial year;

2. that the North-Western Zone, Jaipur of the Indian Railways shall submit quarterly information of its purchases of HSD within the State and from outside the State to the Assistant Commissioner/Commercial Taxes Officer, Special Circle, Rajasthan, Jaipur, within 15 days from the end of the relevant quarters of the financial year; and

2(a). This notification shall be deemed to have come into force with effect from 01.4.2006 and shall remain in force up to 31.3.2008.

2(b) That the tax collected on such sales to Indian Railways, if any, shall be paid to the State Government;

2(c) That the tax already paid on such purchase by Indian Railways, if any, shall not be refunded; and

3. that the officer authorized by Indian Railways to effect such purchases, on its behalf shall furnish to the selling registered dealer a certificate in form appended hereto.

FORM

I,........................... (Name) .................... (Designation) of Indian Railways do hereby certify that the goods purchased from M/s...................... of ................ holder of R.C. No................. on behalf of the Indian Railways are for sale.