Section 8(3) in The Rajasthan Value Added Tax Act, 2003
(3)The State Government in the public interest, by notification in the Official Gazette, may exempt whether prospectively or retrospectively from tax the sale or purchase by any any person or class of persons as mentioned in Schedule-II, without any condition or with such condition as may be specified in the notification.[(3-A) Subject to such conditions as it may impose, the State Government may, if it considers necessary so to do in the public interest, by notification in the Official Gazette, and to or omit from, or otherwise amend or modify the Schedule-II, prospectively or retrospectively, and thereupon the Schedule shall be deemed to have been amended accordingly.]
