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 sale of imported edible oil by NAFED or CONFED on the condition, that such imported edible oil shall be sold to the BPL/Antyodaya family of the State through Public Distribution System (PDS) on fair price shops.