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 by a registered dealer to BSF Canteens in Rajasthan, on any goods to the extent to which the rate of tax in respect of such goods to the extent to which the rate of tax in respect of such goods exceeds 3%, on the condition that the officer (not below the rank of Commanding officer), duly authorized by the BSF canteens in Rajasthan to make purchases on its behalf,shall generate a declaration in Form VAT-72 electronically through the official website of the Commercial Taxes Department, in the manner as provided therein and furnish a duly signed copy of Form VAT-72 so generated to the selling dealer.