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,-

(i) Canteen Stores Department, and

(ii) Regimental or unit-run canteens attached to Military units,

from the tax payable under the said Act, on the sales of goods made by them on the following conditions; namely :-

(1) that the sale price of the stores shall not exceed the sale price fixed by the Quarter Master General, Army Headquarters, India, Delhi ;

(2) that full facilities shall be given to the staff of the Commercial Taxes Department, Rajasthan for inspection of the accounts of the Canteen Stores Department Depot in Rajasthan and regimental or unit-run canteens;

(3) that in the case of canteens specified at (ii) above,-

(a) the canteens shall be run departmentally and not by any contractor,

(b) the goods shall be obtained from the Canteens Stores Department, and

(c) the sale shall be made to members of the Armed forces of the Union, war widows and the ex-army personal including their widows;

(4) that in the case of Canteen Stores Department, the sales shall be made to the Regimental or unit run canteens attached to the Military units or direct to the Armed Forces of India;

(5) that the exemption shall be available only on the sale of goods purchased by Canteen Stores Department within the State from a registered dealer of the State.;

(6) that the tax collected or charged, if any, on such sales shall be paid to the State Government; and

(7) that the tax already paid to the State Government on such sales shall not be refunded.

This notification shall be deemed to have come into force with effect from 01.04.2006.