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 the tax payable under the said act, by a registered Dealer engaged inmanufacturing of Bitumen Emulsion and Modified Bitumen, to the extent the rate of tax exceeds 5% on the sales of Bitumen Emulsion and Modified Bitumen manufactured by him within the state.

This notification shall be deemed to have come into force with effect from 09-03-2010 and shall remain force upto 31-03.2011, or the Goods and Service Tax when introduced in the State, whichever is earlier.

By Order of the Governor,