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THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body NOTIFICATION No.F.12(94)FD/Tax/07-52 Dated 31st August, 2009

In exercise to the powers conferred by sub-section (5) of section 4 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 public interest so to do, hereby makes the following amendment in Schedule-VI appended to the Act, namely :-

Amendment

In Schedule-VI appended to the said Act the existing serial number 3 and entries thereto shall be substituted by the following, namely :-

3 Foreign Liquor, Indian Made Foreign Liquor and Beer:

(a) When sold to the dealers having retail off licences issued by Excise Department, Government of Rajasthan.

30%

 
  (b) When sold to the dealers not covered in (a) above. 20%