In exercise of the powers conferred by sub-sections (1) and (2) of section 30 of theTamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor ofTamil Nadu hereby makes a reduction in rate from 12.5% to 4% in respect of tax payable byany dealer under section 4 of that Act on the right to use of equipments used for construction purposes, subject to the condition that the dealer shall not claim input tax credit.

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