In exercise of the powers conferred by sub-section (3) of section 21 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) and in supersession of the notification No. F.16(503)VAT/Tax/CCT/2020/Part-X/63 dated 16.04.2021, I, Ravi Jain, Commissioner, Commercial Taxes, Rajasthan, Jaipur, being of the opinion that it is expedient in the public interest so to do, hereby, exempt the retail outlets of petrol and diesel from requirement of filing returns under the said Act, subject to the condition that they purchase hundred percent of the said goods sold by them from the registered dealers of Rajasthan.

This shall come into force with effect from 01.04.2019.

(Ravi Jain)

Commissioner

Commercial Taxes Department

Rajasthan, Jaipur