In exercise of the powers conferred by sub-sections (1), (2) and (3) of Section 30 read with sub-section (4) of Section 88 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) and in supersession of the Commercial Taxes and Registration Department Notification No.II(1)/CTR/58(d-2)/2006 published at page 1 of Part II - Section 1 of the Tamil Nadu Government Gazette Extraordinary dated the 28th December 2006 the Governor of Tamil Nadu hereby makes an exemption in respect of the tax payable under the said Act by any dealer on the last purchase of Waste Paper and waste of Paper Board, subject to the condition that the said goods are sold on inter-state trade and tax has been paid under the Central Sales Tax Act 1956 (Central Act 74 of 1956).

2. The exemption hereby made shall be deemed to have come into force on the 16th June 2000 and shall deemed to have remained in force upto and inclusive of the 21st July 2006.