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 01.04.2014, exempts from the tax payable under the said Act, by a registered dealer engaged in manufacturing of Bitumen Emulsion and Modified Bitumen, to the extent the rate of tax exceeds 5% on the sales of Bitumen Emulsion and Modified Bitumen manufactured by him within the State.

This notification shall remain in force up to 31.07.2014 or the Goods and Service Tax when introduced in the State, whichever is earlier.

By Order of the Governor,

(Aditya Pareek)

Joint Secretary to Government