In exercise of the powers conferred by sub-section (4) 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 from tax, with effect from 01.04.2006, the sale to or purchase by a registered dealer, being a 100% Export Oriented Unit or an industrial unit established in Special Economic Zone (SEZ), of goods specified in his certificate of registration, for the purpose of exclusive use in the manufacture of goods for sale in the course of export out of the territory of India on the condition thatthe purchasing dealer shall generate a declaration in Form VAT-72 electronically through the official website of the Commercial Taxes Department, in the manner as provided therein and furnish a duly signed copy of Form VAT-72 so generated to the selling dealer along with the duly filled in and signed declaration in Form appended hereto.-
Form
I/We ................................, (Name) .................................. (Status) .....................of M/s ................................. do hereby make the following declaration
1. That the goods as mentioned in Form VAT-72, No.--------, generated by me/ us has been purchased by me/us for the purpose of exclusive use in the manufacture of goods for sale in the course of export out of the territory of India.
2. That in case the goods manufactured from goods covered by Form VAT-72, No.................. are re-imported into India after their export, I/we shall inform the assessing authority about the fact of such re-import within a period of one month from the date of re-import of the said goods into India and shall also pay the amount of the tax which would have been payable on the purchase of such goods, along with interest.
3. That where the goods are not utilized by me/us for the declared purpose in Form VAT-72, No..................., I/we shall pay the amount of tax which would have been leviable at full rate with interest as applicable under the Act.
The above declaration is true to the best of my/our knowledge and belief and nothing has been concealed.