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 9th March, 2010, from tax payable on the purchase of Bus bodies purchased against the work orders mentioned in the list given below by Rajasthan State Road Transport Corporation to the extent to which the rate of tax thereof exceeds 5% on the following conditions, namely:-
(1) that the officer duly authorized by the Rajasthan State Road Transport Corporation for such purchases shall issue the selling registered dealer a certificate in form appended hereto; and
(2) that the tax already paid on such purchases by the Rajasthan State Road Transport Corporation, if any shall not be refunded.
LIST
CERTIFICATE
I ..................... (Name) ............................. Designation of Rajasthan State Road Transport Corporation do hereby certify that the bus bodies procured from M/s. ................. having Registration Number TIN ...................... against work order No. ......................... Dated ............ are purchased for exclusive use by Rajasthan State Road Transport Corporation.
Seal of the duly authorized officer
By Order of the Governor,