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 payment of tax the registered dealers of marble who had not included royalty amount in the sale price during the period 01.04.2006 to 15.01.2008, subject to the following conditions, namely:-

(1) that in case such registered dealers have charged or collected tax on the royalty amount, the same shall be deposited to the State Government; and

(2) where tax on the royalty amount has been deposited to the State Government, it shall not be refunded.