THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body Notification No.S.O. 111 No. F. 12(59)FD/Tax/2014-84 Dated 30th July, 2014

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 payment of tax the registered dealer leasing out tent and their accessories, decorative articles and exhibits, sound amplifier & public address system, hereinafter referred to as "the tent dealer", who has opted for payment of composition amount in lieu of their tax liability, under the Composition Scheme for Registered Tent Dealers, 2011, issued vide notification No. F.12 (25) FD/Tax/11-164 dated 15.03.2011, hereinafter referred to as the said notification, for the period 01.04.2009 to 31.03.2014, subject to following conditions, namely:-

1. that such dealer shall deposit the exemption fee as specified in this notification up to 30.09.2014; and

2. that the exemption fee shall be paid by the tent dealers at the rate as mentioned in column number 2 under the conditions mentioned in column number 3 of the table given below:

TABLE

S.No.	Exemption Fee	Conditions
1	2	3
1	Rupees five hundred for every rupees two lac or part thereof of the turnover of goods mentioned above.	If the amount as mentioned in column number 2 has been deposited by such dealer in the manner and within the time prescribed in the said notification.
2	Rupees five hundred for every rupees two lac or part thereof of the turnover of goods mentioned above	If the dealer has failed to deposit the amount as mentioned in column number 2 of S. No.1 within the time prescribed in said notification, but has deposited the said amount along with interest and late fee as provided in the said notification in the manner and within the time prescribed in the said notification.
3	Rupees seven hundred fifty for every rupees two lac or part thereof of the turnover of goods mentioned above.	If the dealer has failed to deposit the amount as mentioned in column number 2 of S. No.1 within the time prescribed in the said notification, but has deposited the said amount along with interest and the late fee as provided in the said notification up to 31.05.2014.
4	Rupees one thousand for every rupees two lac or part thereof of the turnover of goods mentioned above.	If the dealer has failed to deposit the amount as mentioned in column number 2 of S. No.l within the lime prescribed in the said notification, and has deposited the said amount along with interest up to 31.05.2014, but has failed to deposit the late fee as provided in the said notification.
5	Rupees two thousand five hundred for every rupees two lac or part thereof of the turnover of goods mentioned above, along with an amount of interest leviable on the amount which has not been deposited in the manner and within the time prescribed in the said notification.	If the dealer has failed to deposit the amount as mentioned in column number 2 of S. No.l, interest and late fee upto turnover of goods mentioned 31.05.2014.

Rupees two thousand five hundred for every rupees two lac or part thereof of the above, along with an amount equal to the amount of interest leviable on the amount which has not been deposited in the manner and within the time prescribed in the said notification.

By order of the Governor,

(Aditya Pareek)

Joint Secretary to Government