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 CRPF canteens in Rajasthan, from the tax payable under the Act, on the sales of goods made by them on the following conditions, namely:-

(1) That the sale price of the stores shall not exceed the sale price fixed by the Commanding Officer;

(2) That full facilities shall be given to the staff of the Commercial Taxes Department, Rajasthan for inspection of the accounts of the Canteen;

(3) That the canteens shall be run departmentally and not by any contractor;

(4) That the sale shall be made to the members of the CRPF;

(5) that the exemption shall be available only on the sale of goods purchased within the State from a registered dealer of the State.;

(6) That the tax collected or charged, if any, on such sales shall be paid to the State Government; and

(7) That the tax already paid to the State Government on such sales shall not be refunded.

By Order of the Governor,

Bhawani Singh Detha,

Deputy Secretary to the Government