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 in respect of sale of tea manufactured by private Bought Leaf Factories and The Tamil Nadu Small Tea Growers' Industrial Co-operative Tea Factories' Federation Limited (INDCOSERVE) at tea auction centers at Coonoor and Coimbatore or direct first sale by them from four per cent to one per cent under the said Act.

2. This Notification shall come into force on the 24th May 2007.