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 by any dealer on the sale of Superior Kerosene Oil mentioned in the Second Schedule to the said act from twenty five per cent to four per cent, subject to the condition that the sale is to a manufacturer for use in manufacture and not eligible for input tax credit under the said Act.

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