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 exempt from tax, with immediate effect, the purchase of molasses by manufacturers of cattle feed to the extent to which the rate of tax in respect thereof exceeds 5.5% on the condition that the purchasing dealer shall furnish 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.