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 amendment in this department's notification No. F.12(63)FD/Tax/2005-7 dated 13.04.06 namely :-

AMENDMENTS

In the said notification, for the existing condition no. 5, the following shall be substituted :-

"(5) that the sale price of goods shall not exceed rupees one thousand per item where such goods are not purchased against VAT invoice from a dealer registered under the Act;"

This notification shall be deemed to have come into force with effect from 1-4-06.