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 the sale to or purchase by Indian Railways, during the period from 18.08.2008 to 01.06.2014, of High Speed Diesel from the tax to the extent to which the rate of tax in respect thereof exceeds 10% on the following conditions, namely:-

1. That in case such purchases are made by the North-Western Zone, Jaipur, of Indian Railways, the benefit of this notification shall be available subject to the condition that the aforesaid Zone shall fully source their High Speed Diesel (HSD) requirement for its operations in Rajasthan from the State of Rajasthan only, which shall not in any case be less than 90% of the total purchase of HSD made by North-Western Zone, Jaipur, of Indian Railways in a financial year;

2. That the North-Western Zone, Jaipur of Indian Railways shall be required to submit quarterly information of its purchases of HSD within the State, to the Assistant Commissioner / Commercial Taxes Officer, Special Circle, Rajasthan, Jaipur; and

3. That the officer authorized by Indian Railways to effect such purchases on its behalf shall be required to furnish to the selling registered dealer a certificate in form appended hereto.

FORM

I ………………………… (Name) …………………… (Designation) of Indian Railways do hereby certify that the High Speed Diesel purchased from M/s …………………….…………………………….. holder of R.C. No………………………. on behalf of the Indian Railways are for own use only and not for the purpose of resale or use in the manufacture of goods. Seal of the duly Authorized Officer.

By order of the Governor,

(Shankar Lal Kumawat)

Joint Secretary to the Government

FINANCE DEPARTMENT (TAX DIVISION)