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 a reduction in the rate of tax payable under clause (b) of sub-section (1) of Section 7 of the said Act on the sale of Mineral Water served in or catered indoors or outdoors by hotels, restaurants sweet-stalls, clubs, caterers and any other eating houses to two per cent of the taxable turnover, subject to the condition that tax has been paid on the purchase of mineral water under the said Act-

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