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, with immediate effect, hereby exempts the Police Canteens, certified by the Home Department, Government of Rajasthan in Form-A appended to this notification, from the tax payable under the Act, on the sales of goods made by them to the serving personnel of the Police Department from the rank of Constable to Inspector, on the following conditions, namely:-

1. (a) That the benefit of exemption from payment of tax shall be allowed on the sales, made only to the serving personnel of the Police Department from the rank of Constable to Inspector, of goods purchased by the Police Canteens against the VAT invoice from a dealer registered under the Rajasthan Value Added Tax Act, 2003.

(b) That the total amount of eligible sales made to any such police personnel during a calendar month shall not exceed Rs. 5,000/- and where the total amount of sales is less than Rs. 5,000/- in any particular month(s), the balance eligible amount shall be carried forwarded for the next calendar month(s) of that financial year only.

(c) That in case any such police personnel has balance eligible amount of more than Rs. 10,000/- in any financial year, a onetime sale of goods having sale price more than 5,000/- and upto Rs. 10,000/- per item during that financial year shall be allowed to such personnel. Balance eligible amount, if any, at the end of the financial year shall not be carried forwarded for the next financial year.

(d) That exemption from payment of tax shall not be allowed on sales of goods having per item sale price of more than Rs. 10,000/-.

2. That the benefit of exemption shall not be allowed on the sale of alcohol, alcoholic beverages, alcohol mixed commodities, cement, petrol, diesel, tobacco products including pan masala and gutka.

3. That the Home Department shall issue detailed guidelines / orders / circulars in consultation with the Commissioner, Commercial Taxes, Rajasthan, regarding the procedures related to procurement or sale of the goods, accounting procedure and such other adequate administrative system to ensure the transparency and accountability in the functioning of the Police Canteens and also for ensuring that the benefits of the scheme is available only to the serving police personnel of the Police Department from the rank of Constable to Inspector.

4. That the Police Canteens shall comply with all the provisions of the Rajasthan Value Added Tax Act, 2003, rules made and notification issued thereunder and full facilities shall be given to the staff of the Commercial Taxes Department, Rajasthan for inspection of such canteens.

5. That the Police Canteens shall be run by the department and shall not be run by any contractor or any private party.

6. That from such date as may be specified by the State Government, the Police Canteen shall develop a computerized system to display the information regarding the availment of total benefit of tax availed by any particular personnel across the State.

FORM-A

GOVERNMENT OF RAJASTHAN HOME DEPARTMENT

CERTIFICATE

Jaipur, dated........

I, ................(name), ...............(designation), hereby certify that the following Police Canteens shall be run by the department and shall not be run by the Contractor or any Private Party.

By order of the Governor,

(Aditya Pareek)

Joint Secretary to the Government