In exercise of the powered 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 tax the sale by a registered dealer to CRPF canteens in Rajasthan, of any goods to the extent to which the rate of tax in respect of such goods exceeds 3% on the condition that the officer duly authorized by the CRPF, for purchase on its behalf furnishes to the shall generate a declaration in Form VAT-72 electronically through the official website of the Commercial Taxes Department, in the manner as provided therein and furnish a duly signed copy of Form VAT-72 so generated to the selling dealer.

By Order of the Governor,

Bhawani Singh Detha,

Deputy Secretary to the Government