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 an exemption in respect of tax payable under the said Act on the sale of pepper, cumin seed, pepper powder and cumin seed powder by any dealer whose total turnover in respect of those items does not exceed rupees three hundred crores in a year.

2. This Notification shall be deemed to have come into force on the 1st April 2009.