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 in supersession of all the notifications issued in this behalf, 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 of goods excluding soap, bricks, Iron or steel or wooden furniture and products of marble, Kota-stone, sandstone, manufactured by an institution, cooperative society and an individual registered under the Act, subject to the following conditions, namely:-

1. that the exemption shall be available to an institution, co-operative society and an individual registered under the Rajasthan Value Added Tax Act, 2003, and the authority competent to issue certificate under the Khadi and Village Industries Commission constituted under the Khadi and Village Industries Commission Act, 1956 or with the Khadi and Village Industries Board constituted under the Rajasthan Khadi and Village Industries Board Act, 1955, has issued certificate in favour of such unit;

2. that the dealer shall file an application on plain paper to the Deputy Commissioner (Administration) concerned for obtaining Entitlement Certificate and the Deputy Commissioner (Administration), after such enquiry as he deems necessary, issue Entitlement Certificate allowing the benefit of exemption under this notification to such dealer for three years, which may be renewable for one year at a time. If Entitlement Certificate is not issued or no notice regarding rejection of such application is issued within 60 days of filing of application, the application shall be deemed to be accepted;

3. that the exemption shall be available only to such beneficiary unit at the point of sale by it;

4 That the exemption shall be available, only on their annual turnover up to rupees fifty lac for the individuals and rupees two hundred lac for others;

5. that where the annual turnover exceeds the above limits, tax shall be levied only on the turnover in excess of the above limits; and

6. that where the beneficiary dealer indulges in evasion or avoidance of tax or fails to comply with the provisions of the Rajasthan Value Added Tax Act, 2003 and / or the rules made thereunder or obtains certificate in any manner by misrepresentation of facts or fraud or where certificate issued in pursuance of deemed acceptance of application, the Deputy Commissioner (Administration), after making such enquiry as he may deem appropriate, cancel the aforesaid Entitlement Certificate, after affording an opportunity of hearing to such dealer.

By Order of the Governor,

S.S. Rajawat,

Deputy Secretary to Government