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 to the extent the rate of tax exceeds 5.5%, the sale of timber of babool, mango, sheesham, chandan, kadamb or kem made by the registered dealer to a registered dealer of the State for being used exclusively in the manufacturing of handicrafts, subject to the condition that such purchasing 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.