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 with effect from 01.04.2006 from tax payable by a dealer on the sale of cooked food served to the students in the premises of recognised educational institution subject to the condition that charges of cooked food so served does not exceed Rs. 1500/- per student per month.

By Order of the Governor,

(Vaibhav Galriya),

Deputy Secretary to Government.