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 tax the sale to or purchase by Indian Railways of High Speed Diesel to the extent to which the rate of tax in respect thereof exceeds 10% on the following conditions; namely :-

1. That in case such purchases are made by the North-Western Zone, jaipur, of Indian Railways, the benefit of this notification shall be available subject to the condition that the aforesaid Zone shall fully source their High Speed Diesel (HSD) requirement from the State of Rajasthan only.

2. That the North-Western Zone, Jaipur of the Indian Railway shall submit quarterly information of its purchases of HSD within the State, to the Assistant Commissioner/Commercial Taxes Officer, Special Circle, Rajasthan, Jaipur, within 15 days from the end of the relevant quarters of the financial year; and

3. That the officer authorized by Indian Railways to effect such purchased on its behalf shall furnish to the selling registered dealer a certificate in form appended here to.

FORM

I .......................... (Name) ........................ (Designation) of Indian Railways do hereby certify that the High Speed Diesel purchased from M./s ...........................of .................... holder of R.C. No. ....................on behalf of the Indian Railways are for own use only and not for the purpose of resale or for use in the manufacture of goods.

Seal of the duly Authorized Officer.