In exercise of the powers conferred by sub-sections (1) and (2) 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 an exemption in respect of the tax payable at the point of last purchase in the State under Serial Number 12 of the Second Schedule to the said Act on the quantity of sugarcane crushed to yield the stock of sugar held as on 1-11-2014, determined on the basis of sugar recovery ratio, excluding the sugar imported as refined sugar or obtained from imported raw sugar and sugar purchased or transferred from other States/Union Territories, by the sugar mills appended to this notification, subject to the condition that the assessing authorities concerned shall duly assess the purchase tax liability at the point of last purchase of sugarcane in the State in respect of the said sugar mills before giving effect to this exemption.

2. This Notification shall come into force on the 15th day of May 2017.

C. CHANDRAMOULI,

Additional Chief Secretary to Government