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 Rajasthan State Cooperative Marketing Federation Ltd. (hereinafter referred as RAJFED) to National Agriculture Cooperative Marketing Federation of India Ltd. (hereinafter referred as NAFED) within the State, on the following conditions

(i) that the RAJFED shall obtain a duly signed copy of declaration in Form VAT-72 generated by NAFED electronically through the official website of the Commercial Taxes Department in the manner as provided therein; and

(ii) that the RAJFED shall obtain an undertaking from NAFED that it shall not dispose of mustard seed so purchased other than by way of sale.

This notification shall remain effective till introduction of Goods and Services Tax.

By Order of the Governor,

(Shankarlal Kumawat)

Joint Secretary to the Government