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 Circuit Houses / Dak bungalows owned by the Government of Rajasthan from the tax payable under the said Act on the sale of all kind of eatables and soft drinks to the officers/officials of the State or Central Government or the public servants.