In exercise of the powers conferred by sub-section (1) of section 30 of the TamilNadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes an exemption in respect of tax payable under section 12 of that Act by any dealer referred to in clause (b) of sub-section (1) of section 7 and sub-section (1) of section 8 of that Act, on the purchase of goods mentioned in items 18, 65, 67 and 68 of Part B of the Fourth Schedule to the said Act.

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