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), and all other powers enabling it in this behalf, the State Government being of the opinion that it is expedient in the public interest so to do, hereby rescinds this department Notification No.F12(15)FD/Tax/2008-76 Dated 25.2.2008 and exempts from tax payable, by a registered dealers of marble, on royalty amount for the period 01.04.2002 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.