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 tax, with immediate effect, the sale of mustard seed made under the price support scheme by any dealer to Rajasthan State Cooperative Marketing Federation Ltd. (hereinafter referred as RAJFED) on the condition that RAJFED shall,-

(i) 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; and

(ii) sell the mustard seed so purchased to the National Agriculture Cooperative Marketing Federation of India Ltd. (NAFED) within the State.

This notification shall remain effective till introduction of Goods and Services Tax. By Order of the Governor,

(ShankaiHnal Kumawat)

Joint Secretary to the Government