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, makes the following amendment in this department's notification number F.12(161)FD/ Tax/09-1 dated 02.06.2014, as amended from time to time, namely:-

AMENDMENT

In the said notification, for the existing expression, "and in supersession of this Department's Notification No. F.12(18)FD/Tax/07-45 dated 18.08.2008, the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts from tax the sale to or purchase by Indian Railways of High Speed Diesel to the extent to which the rate of tax in respect thereof exceeds 18% on the following conditions; namely:-", the expression, "the State Government being of the opinion that it is expedient in the public interest so to do, hereby, supersedes this department's notification number F.12 (18) FD/Tax/07-45 dated 18.08.2008, with effect from 18.08.2008 and exempts from tax the sale to or purchase by Indian Railways of High Speed Diesel to the extent to which the rate of tax in respect thereof exceeds,-

(i) 14% for the period 02.06.2014 to 28.08.2015; and

(ii) 18% with effect from 29.08.2015

on the following conditions, namely:-" shall be substituted.

By order of the Governor,

(Shankar Lal Kumawat)

Joint Secretary to the Government

FINANCE DEPARTMENT (TAX DIVISION)