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 the rate of tax payable by any dealer on the sale of wheat from four per cent to two per cent.

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