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The Tamil Nadu Value Added Tax Notification, 2006.
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Body Notification No. G.O.Ms.No.9., No. II(1)/CTR(a-11)/2007., Commercial Taxes and Registration(B1) Department., Dated 1st January, 2007.

In exercise of the powers conferred by clause (a) of 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 an exemption in respect of tax payable under the said Act on the second and subsequent sale of Kerosene under Public Distribution System to family card holders by wholesale/retail distributors/fair price shops.

2. This Notification shall come into force on the 1st day of January 2007.