In exercise to 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 public interest so to do, hereby exempts from tax with effect from 01-04-2009 the dealers having license for retail-off issued by the Excise Department, Government of Rajasthan, on the condition that they have purchased Foreign Liquor, Indian Made Foreign Liquor and Beer, from the Rajasthan State Beverage Corporation Limited, Jaipur, against VAT invoice/invoice as per the composition scheme issued under section 5 of the said Act.