In exercise of 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 necessary so to do in the public interest, hereby makes the following amendments in Schedule IV appended to the said Act, with effect from 9th March, 2010 namely:
AMENDMENT
In Part B of Schedule IV appended to the said Act,
(1) after the existing serial number 277 and entries thereto, the following new serial number and entries thereto shall be added, namely:-
(ii) the exisiting note appearing at the end shall be numbered as NOTE 1
(ii) after the "NOTE 1" so renumbered, the following new note shall be added, namely:-
" NOTE 2: For the interpretation of entries related to chemicals mentioned in Part B of this schedule, generally, the rules for the interpretation of the provisions of the central excise Tariff Act, 1985, read with Explanatory notes as amended from time to time, shall apply subject to any order passed under Section 36 of the Rajasthan Value added Tax Act, 2003."
By Order of the Governor,