The Tamil Nadu Value Added Tax Notification, 2006.
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Body Notification No. II(2)/CTR/143(a-3)/2015. G.O.Ms. No.45, Commercial Taxes and Registration (B1), Dated 25th March, 2015

NOTIFICATION-III

In exercise of the powers conferred by sub-section (1) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes a reduction in rate of tax from 14.5 per cent to 5 per cent in respect of tax payable under the said Act by any dealer on the sale of Cellular Telephone (Mobile Phone).

2. The Notification shall come into force on the 1st day of April 2015.

S.K. PRABAKAR,

Principal Secretary to Government.