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 tax sale of equipments of Central Effluent Treatment Plant and chemicals for their operations, made by a registered dealer, subject to the following conditions, namely: -

1. that the purchaser shall submit quarterly report of use of such chemicals to the concerned Assistant Commissioner/ Commercial Taxes Officer of the area;

2. that the selling dealer 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.

By Order of the Governor,

S.S. Rajawat,

Deputy Secretary to Government.