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, dealer or person, from tax payable, under sub-section (1) of section 6, on sale or purchase of goods, mentioned in Column No. 2 of the list appended hereunder, carried or caused to be carried through vehicle or carrier, on the condition that such dealer or person, pays exemption fee as specified in respect of such goods as mentioned against each in Column No.3 thereof; namely:-

Exemption Fee per Truck

List

Provided that :-

(i) exemption fee in case of Turbo Truck/Trolla shall be double the exemption fee of Truck and half in case of Tractor Trolly.

(ii) in case of animal driven cart, the exemption fee payable shall be five percent of the amount of exemption fee payable for a Truck.