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 an exemption in respect of the tax payable by any dealer on the sale of any goods for use in the execution of turn-key projects by main contractors or sub-contractors registered under the said Act, who have entered into agreement either directly or indirectly with Tvl. Foxconn India Developer Private Limited for construction or development of the Special Economic Zone in the area at SIPCOT Hi-Tech Special Economic Zone, Irungattukottai, Sriperumbudur notified as Special Economic Zone by the Government of India, subject to the condition that the dealer obtains and furnishes to the assessing authority, a declaration by the main contractor or sub-contractor duly certified by the Tvl. Foxconn India Developer Private Limited once in a year in the form appended to this Notification:

Provided that if the main contractor or sub-contractor after purchasing the goods in respect of which they had furnished any declaration, fails to make use of the goods so purchased for the purpose specified in the declaration, shall pay the tax at the rate of which tax is payable on turnover relating to purchase of such goods.

2. The Notification shall come into force on the 27th September 2007.