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 from tax to the extent the rate of tax exceeds 5% on the sale of goods made by a registered dealer of the State to M/s. JCB India Limited for being used as raw material, components and parts for manufacturing of earth moving and material handling equipments or components thereof within the State by it, subject to condition that such purchasing dealer 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

(Mewa Ram Jat)

Deputy Secretary to Government