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, with effect from 30.03.2012, exempts from tax the sale of cotton, as defined under section 14 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), by a registered dealer of the State to Rajasthan Rajya Sahakari Spinning and Ginning Milis Federation Limited for use in manufacturing of cotton yarn by him, subject to condition that the officer duly authorized by the Rajasthan Rajya Sahakari Spinning and Ginning Mills Federation Limited for purchases on its behalf, 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,

Apporva Joshi

Deputy Secretary to Government.