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 the sale of goods other than alcohol, alcoholic beverages, alcohol mixed commodities, cement, petrol, diesel, tobacco products including pan masala and gutka, made by a registered dealer to the Police Canteens in Rajasthan, to the extent to which the rate of tax in respect of such goods exceeds 3% on the conditions thatthe officer duty authorized by the Home Department, Government of Rajasthan, in the manner as provided in the Annexure-I appended to this notification 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..
Annexure-I
GOVERNMENT OF RAJASTHAN HOME DEPARTMENT
ORDER
Jaipur, dated........
In pursuance of the notification No. F.4(33)FD/Tax/87-pt I-37 dated 04.07.2013 issued by the Finance Department, I, ..................(name), ...............(designation), hereby authorize Shri................. (Name), ...................(Designation), to issue certificate to the selling dealers for the purpose of the said notification.
By order of the Governor,
(Aditya Pareek)
Joint Secretary to the Government