State Act

51B

Section 51B. Rebate of tax.

The Rajasthan Value Added Tax Act, 2003

Act no. 4 of 20032003In forceRajasthan (State Act)

3[51B. Rebate of tax.- Notwithstanding anything contained in this Act, if the State Government is of the opinion that it is expedient in the public interest so to do, it may, by notification in the Official Gazette, and subject to such conditions as may be specified therein, allow, whether prospectively or retrospectively, a rebate up to the full amount of tax to such dealers or class of dealers as may be specified in the notification.]