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 rate to four per cent in respect of tax payable under that Act by any dealer on the sale of the following goods, namely:-

(i) Arecanut raw seeval,

(ii) Mosaic Chips

(iii) Files and folders made of paper board

(iv) Plastic photo frames

(v) Generators used for producing electricity.

2. The notification shall come into force with effect on and from the 1st April 2008.