THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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NOTIFICATION No. F.12 (63) FD/Tax/2005-3, 11th April, 2006

In exercise of the powers conferred by 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 makes the following amendments in SCHEDULE I appended to the said Act, namely:-

AMENDMENTS

1. In Column No.2 of S.No.1, for the existing entry "29. Sprayer and drip irrigation equipment." the expression "29, Sprayer," shall be substituted and thereafter, the new entry "30. Parts and accessories specific to the sprinkler system and drip irrigation system including pipes which are used exclusively for sprinkler and drip system (but not used for ordinary works as carriage pipes)", shall be added.

2. In Column No.2 of S. No.3, after the existing expression "husk of cereals and pulses" and before the words "concentrates", the expression "bran of wheat," shall be inserted.

3. In Column No.2 of S.No.14, after the existing expression "gobar ke kande." the expression "and solid briquettes made of agricultural waste." Shall be added.

4. In Column No.2 of S.No.44, after the existing expression "turra, kalangi" and before the expression "and mangalsutra", the expression ",Zari, gota" shall be inserted.

5. In Column No.2 of S.No.48, for the existing expression "ban, moonj", the expression "moonj, ban and its rope & basket," shall be substituted.

6. In Column No. 2 of entry at S.No.49, for the existing expression "and parched gram," the expression "parched gram and makki ka poha" shall be substituted.

7. In Column No.2 of S.No.56, after the existing expression "and flowers;" and before the expression "seeds certified by", the expression "truthfully labeled seeds and" shall be inserted.

8. For the existing entries in Column No. 2 of S.No.58, the following shall be substituted, namely:-

"Rubber / plastic / rexine footwear having maximum shall retail price less than Rs.200/- per pair provided that the MRP is indelibly marked or embossed on the footwear itself."

9. After the existing S.No.58 the following new entries shall be added in Column No. 1, 2 and 3 respectively."

"59.	Razai up to Rs.300/- and Razai Cover upto Rs.150/- per item.
60.	Marble and other stone slurry, sludge and fly ash.
61.	Country liquor, Indian Made Foreign Liquor and Beer.
62.	Cottonseed oil cake.	Subject to the condition of entry in Registration Certificate of the selling dealer.
63.	Old jute bags.	Subject to the condition of entry in Registration Certificate of the selling dealer.
64.	Handmade soap."

This notification shall have effect from April 1, 2006, subject to the conditions that if tax charged or collected, the same shall be deposited to the State Government and where tax has been deposited to the State Government, it shall not be refunded.