In exercise of the power 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 makes the following amendments in this department's notification No. F.12(63)FD/Tax/2005-12 dated 15.4.06 (as amended from time to time); namely :-

AMENDMENTS

In the said Notification,-

1. In condition No. 2(a), the existing expression "This notification shall remain in force up to 31.3.2007", shall be substituted by the expression "This notification shall be deemed to have come into force with effect from 01.4.2006 and shall remain in force up to 31.3.2007"; and

2. After the existing condition no. 2(a) and before the condition no. 3, the following new conditions 2(b) and 2(c) shall be inserted, namely .-

"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"