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 an exemption in respect of tax payable under the said Act by any dealer on the sale of following goods:--

1. Kerosene pressure stove

2. Fertilizer mixture manufactured out of chemical fertilizer for which tax has been paid locally

3. All seeds used for sowing purpose

4. Packed drinking water sold in sealed refill cans and sachets

5. Coconut other than copra

6. Peas Flour

7. Fried peas

8. Coconut shell power

9. Panchamirtham, Namakatti, Vibudhi and Prasadam sold by any dealer.

10. Seashell, seaweed, agar-agar, alginate

11. Synthetic gems

12. Thanjavur plates

13. Cloth bag

14. Instruments for drawing and dissection

15. Graph and exercise note book

16. Mathematical learning instruments

17. Wood covered lead pencils, writing pencils, erasers, ebonite pens, ebonite ball pens, writing ink, including ink tablets.

18. Pillow covers, bed sheets and towels made from handlooms and powers looms cloth other than those made of mill made cloth

19. Camphor in all forms

20. Cashew shell

21. Medicinal herbs and country drugs including roots in fresh or dried form of the following:--

(1) Acacia Arabica Barks, Gum

(2) Melia Azadirachita (neem) barks, leaves, flowers

(3) Phyllanthus Amarus

(4) Phyllanthus Maderas Patensls

(5) Eclipta Alba

(6) Clytoria Ternatea

(7) Trichosanthes Cucumerina

(8) Solanum Xanthocarpum

(9) Evolvulus Alsinoides

(10) Tragia Involcrata

(11) Aeria Lanata

(12) Cyperus Rotundus

(13) Plum Bago Zeylanica

(14) Aloevera Leaves, Resin

(15) Syzygium Cuminy seed

(16) Ipomoba digitata

(17) Abutilon Indicum

(18) Aristiolochia Indica

(19) Adhatoda Vasika

(20) Zizphus Jujuba

(21) Morinda Citrufolia

(22) Solanum Melangeanum

(23) Absus Precatorious

(24) Solanum Indicum

(25) Paederia Foetida

(26) Gloriasa Superba

(27) Citrullus Colocynthis

(28) Nelumbo Nucifera

(29) Helicteres Isora

(30) Vitis Quandrangularis

(31) Mucuna Prurina

(32) Salacia Reticulata

(33) Wrightia Tinctoria

(34) Hygrophila Spinosa

(35) Strycenosnux-Vomica

(36) Crataeva Religiso

(37) Minuspora Elangi

(38) Cleome Inosandra

2. This Notification shall be deemed to have come into force on the 1st January 2007.