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 the tax to four percent under the said Act payable by any dealer on the sale of following goods:-

(i) tread rubber, retreading cushion, vulcanizing rubber and solution and other materials used for retreading tyres.

(ii) unbranded footwear with sale price more than rupees two hundred.

(iii) materials used for making footwear.

(iv) non-woven fabric and its products.

2. This Notification shall be deemed to have come into force on the 23rd May, 2007