Under Section 4(5) of the RVAT Act, the State Govt., has the power to add to or omit from, or modify or amend the Schedules, prospectively or retrospectively, or reduce the rate of tax payable in respect of, any goods and thereupon the Schedule shall be deemed to have been amended accordingly.
I find that the Govt. of Rajasthan in exercise of powers conferred by Section 4(5) has inserted entry No. 177 in Schedule-IV covering "All kinds of building stone, grit and gitti." vide Notification No. F.12(84)FD/Tax/2009-13 dated 8.7.2009. This attracts VAT at 4%. (This is what probably the Finance Minister might have said in his budget speech).
According to you this entry squarely covers the product of your client. Further more this entry being latest (the notification dated 8th July, 2009) it will prevail over the previous Notification No. F.12(63)/FD/Tax/2005-84 dated 11.9.2006 referred to by me in my earlier reply. In other words the notification dated 11.9.2006 would stand impliedly modified vide Notification dated 8.7.2009.
The fact that due to non-amendment of the earlier notification the entry relating to Gitty/ Kankar appears at two places will not make any difference to the position that from 8.7.2009 onwards the item would attract 4% VAT vide entry 177 of Schedule-IV.