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 BSF Canteens in Rajasthan from the tax payable under the said Act, on the sale of goods made by them on the following conditions namely:-

1. that the canteens shall be run by department and not by any contractor.

2. that the goods shall be purchased from the registered dealer of the State only.

3. that the sale of such goods shall be made to the members of BSF and ITBPF only; and

4. that the full facilities shall be given to the staff of the Commercial Taxes Department, Rajasthan for inspection of the accounts of the BSF canteens in Rajasthan.