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 following goods to four per cent under the said Act:--

1. Chicory and unbranded Coffee powder other than instant Coffee

2. Masala Powder with brand name

3. Tapioca Chips, flour, Tapioca waste

4. Bajji flour

5. Energy (Sathu Mavu) flour

6. Unbranded Ghee

7. Date Syrup

8. Interesterified vegetable oil fat (vanaspathi)

9. Unbranded bakery products including bun, rusk, biscuits and cakes

10. Diagnostic kits, diagnostic reagents, accessories, blood bags and disposables

11. Wet grinders

12. Jolleys door and window frames made of R.C.C. and R.C.C. pipes (without input tax credit on purchase of cement)

13. Unbranded steel furniture

14. All plastic goods other than doors, windows, frames, profiles, automobile,industrial and sanitary items

15. Kuthuvilakku, Agalvilakku Pavai vilakku, Yanai vilakku, Karthikai vilakku, Kovilmani, Karpoorathattu, Dhoopakal

16. Moulded idols

17. Audio Cassettes including pre-recorded cassettes

18. Accounts books and diaries

19. School bags and unbranded travel bags

20. Shields

21. Barbed wire, wire rod and wire links

22. Mop made of cotton yarn

23. Used cars / Motor vehicles on value addition without input tax credit

24. Textile machinery and parts

25. Fasteners including nails, bushers, washers and rivets.

26. Electroflux

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