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 partially exempts the tax payable under the Act on the sales of Wheat 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. 1,000/- per metric tonne;

2. that the exemption shall be limited to the extent of actual sales of wheat procured by Food Corporation of India from the farmers during the period commencing from April, 2007 and ending on June 30, 2007;

3. that on such purchases Food Corporation of India has paid a bonus of Rs. 1,000/- per metric tonne over and above minimum support price to the farmers during above referred

period; and

4. that the Food Corporation of India shall submit a declaration to the assessing authority as

appended to this notification.

This notification shall have effect from 01.4.2007.

DECLARATION

To,

The Assessing Authority,

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Certified that the wheat sold to M/s ________ by bill No. ____ dated _____ has been purchased from the farmer in Rabi marketing season falling between 01.4.07 to 30.6.07 and incentive bonus as declared by Government of India vide letter No. 171(1)/2007-Py.I dated 22.3.07 has been paid to the farmers.