Section 18(3A) in The Rajasthan Value Added Tax Act, 2003
(3A)[ Notwithstanding anything contained in this Act, where any goods purchased in the State are subsequently sold at subsidized price, the input tax allowable under this section in respect of such goods shall not exceed the output tax payable on such goods.] [Inserted by Rajasthan Act No. 15 of 2011, dated 11.4.2011.]
