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 makes the following amendment in this Department's notification No. F.12(84) FD/Tax/2009-45 dated July 30, 2009, with immediate effect, namely:-
AMENDMENT
In the said Notification,-
(i) for the existing expression "rate of tax exceeds 4%", the expression "rate of tax exceeds 5%" shall be substituted.
(ii) for the existing expression "goods at the rate of four per cent", the expression "goods at the rate of five per cent" shall be substituted.