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 with effect from 01.04.2006, the payment of tax on the sale of food by the dealers under the Akshya Kalewa Scheme, subject to the following conditions, namely:-

(1) that in case the dealers have charged or collected tax on food sold under the above referred scheme, the same shall be deposited to the State Government; and

(2) where tax on sale of such food has been deposited to the State Government, it shall not be refunded.