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 payable on the sale of aviation turbine fuel by a registered dealer to the airline which establishes a 'HUB' in the State or operates scheduled or nonscheduled commercial flights from a place in the State to another place in the State to the extent the rate of tax exceeds 5% on the following conditions, namely:-
(i) in case of Airlines other than who establish the HUB in the State, the exemption shall be available only on the ATF filled in an aircraft for a scheduled or non-scheduled commercial flight from a place in the State to another place in the State.
(ii) a 'HUB' shall be deemed to be established only if the airline has a minimum of 3 aircrafts halted each night in the State.
(iii) the selling dealer shall obtain a certificate in the form appended hereto, issued by the authorized signatory of the purchasing airline and shall furnish the same to his assessing authority.
CERTIFICATE
I, ................ (Name) .................. authorised signatory of ................ (airline) do hereby certify that the aviation turbine fuel amounting to Rs. .............. for the quarter ending on .......... .................... from M/s ...................... TIN .............. has been used in accordance with the notification No. .................. dated ..................
By order of the Governor,
(Aditya Pareek)
Joint Secretary to the Government
CORRIGENDUM No. F.12(59)FD/Tax/2014-163 Dated 22nd December, 2014
The English version of this Department's notification no. F. 12(59) FD/ Tax/ 2014-12 dated 14.07.2014 published in Rajasthan Gazette extraordinary Part 4(C) sub-part (II) shall be read with the following corrections;-