THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body Notification No. F.4(30)FD/Tax/97-110., Dated 19th October, 2006

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, hererby partially exempts the tax payable under the Act on the sales of paddy by Food Corporation of India on the following conditions; namely :-

(1)	that the exemption shall be allowed only on the amount of bonus paid by Food Corporation of India to the farmers i.e. Rs. 400/- per metric tonne;
(2)	that the exemption shall be limited to the extent of actual sales of paddy procured by Food Corporation of India from the farmers during the period commencing from October 1, 2006 and ending on March 31, 2007 subject to a maximum of 15000 metric tonne;
(3)	that on such purchased Food Corporation of India has paid a bonus of rupees 400 per metric tonne over and above minimum support price to the farmers during above referred period;
(4)	that the Food Corporation of India shall submit a declaration to the assessing authority as appended to this notification.

Declaration

To,

The Assessing Authority,

________________________

Certified that the paddy sold to M/s ______________ by bill No. ______ dated _________ has been purchased from the farmer in Kharif marketing season falling between 01.10.06 to 31.3.07 and incentive bonus as declared by Government of India vide letter No. 151(2)2006-PY.1 dated 25/26th August 06 has been paid to the farmers.

Seal of the Department.

Signature, Name & Designation of the issuing officer.