In exercise to 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 makes the following amendments in this department's notification number F. 12(76) FD/Tax/2017-102 dated 20.12.2019, with effect from 21.12.2019, namely:-

AMENDMENTS

In the said notification,- :

(1) the existing condition 4 shall be substituted by the following, namely:-

"4. Such exemption shall be available to single registered taxpayer and not to a collective group of taxpayers."; and

(2) in condition 8, for the existing expression "within fifteen days of making the said purchase, failing which the selling company shall not make any further sale to the said purchaser;", the expression "within fifteen days from the end of the quarter in which the said purchase has been made and the selling company shall not make any further concessional sale to the said purchaser till the said form is furnished;" shall be substituted,

By order of the Governor,

(Nishant Jain)

Joint Secretary to Government