In exercise of the powers conferred by sub-section (1) 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 section 12 of the said Act by any dealer on the purchase of peas and peas dhal specified in item 67 and pulses and grams specified in item 68 of Part-B of the Fourth Schedule to the said Act, for use in the production of goods like flour.

2. This Notification shall be deemed to have come into force on the 1st January 2007.