In exercise of the powers conferred by sub-section (3) of Section 8 read with sub-section (4) of Section 18 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(33) FD/Tax/08-80 dated 10.11.2008, with immediate effect, namely:-
AMENDMENT
In the said Notification,-
(i) for the existing expression "thereof exceeds 4%", the expression "thereof exceeds 5%" shall be substituted.
(ii) In Condition No. 2 for the existing expression "extent of 4% of", the expression "extent of 5% of" shall be substituted.