In exercise of the powers conferred by sub-section (3) of 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 exempts from payment of tax payable under sub-section (1) of section 4 of the said Act, the sale of such goods as mentioned in the List appended to this notification, manufactured by a dealer registered under the Act and whose units are registered with the Khadi and Village Industries Commission constituted under the Khadi and Village Industries Commission Act, 1956 or with the Khadi and Village Industries Board constituted under the Rajasthan Khadi and Village Industries Board Act, 1955, subject to the following conditions, namely.-

1. that the exemption shall be available to an institution, co-operative society and individual registered under the said Act and the authority competent to issue certificate under the KVIC constituted under the Khadi and Village Industries Commission Act, 1956 or the Rajasthan Khadi & Village Industries Board constituted under the Rajasthan Khadi and Village Industries Board Act, 1955, has issued certificate in the favour of such units;

2. that the Deputy Commissioner (Administration) shall, after such enquiry as he deems necessary, issue Entitlement Certificate allowing the benefit of exemption under this notification to such unit for one year, which may be renewable for one year at a time;

3. that the exemption from tax shall be available only in respect of the goods enlisted in the List appended to this notification, manufactured by such unit;

4. that the exemption shall be available only to such beneficiary unit at the point of sale by it;

5. that the exemption shall be available, only on their annual turnover of the enlisted goods, up to rupees thirty lacs for individuals and rupees one hundred lacs for others;

6. that where the annual turnover exceeds the above limits, tax shall be levied only on the turnover in excess of the above limits;

7. that the goods not covered under this notification shall be subjected to levy of tax, as may be applicable; and

8. that where the dealer indulges in evasion or avoidance of tax or fails to comply with the provisions of the Rajasthan Value Added Tax Act, 2003 and / or rules framed thereunder, the Dy. Commissioner (Adm.), after making such enquiry as he may deem appropriate, cancel the aforesaid Entitlement Certificate granting benefit of exemption, after affording an opportunity of hearing to such dealer.

List

1. Cottage Pottery industry excluding brick manufacturing.

2. Manufacture of Gulal and Rangoli.

3. Manufacture of jute products.

4. Wicks of stove.

5. Manufacture of tatti of khus.

6. Bee keeping and manufacture of honey.

7. Glass Toys

8. Bound exercise Books, Envelopes, Registers and other Stationery made from paper

9. Wax Candles, Camphor and Wax Seal

10. Paper Pins, Clips, Safety Pins and Stove Pins

11. Surgical Cotton Bandage

12. Palm Gur and other Palm Products

13. Mujja Mats