In exercise of the powers conferred by sub-section (3) of Section 21 of the Rajasthan. Value Added Tax Act, 2003, I, B.N. Sharma, Commissioner, Commercial Taxes, Rajasthan, being of the opinion that it is expedient in the public interest so to do hereby makes the following amendment in notification no. F.16(315)/Tax/VAT/CCT/06-373 dated 27.02.2009 namely:-

The existing expression "Dealers whose annual tax liability during the pervious year was more than Rs.10 lac." Shall be substituted by the expression " Dealers having more than Rs. 10 lac as net tax payable during the previous year."

B.N. Sharma

Commissioner Commercial taxes