In exercise of the powers conferred by sub-sections (1) and (2) of Section 30 read with sub-section (4) of Section 88 of the Tamil Nadu Value Added Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes an exemption in respect of tax payable by any registered dealer under the said Act on the sale of goods to Thiruvalargal TVS Motor Company Limited, Hosur, for their use as raw materials/components/consumables/packing materials in the manufacture of two wheelers and three wheelers in their factory at Hosur, subject to the condition that the seller shall furnish to the assessing authority a declaration duly filled in and signed by Thiruvalargal TVS Motor Company Limited, Hosur, in the form appended to this Notification.

2. This Notification shall be deemed to have come into force on the 26th October, 2006 and shall be deemed to have remained in force upto and inclusive of the 31st December, 2006.