In exercise of the powers conferred by sub-sections (1) and (3) of section 30 read with sub-section (4) of section 88 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) and in supersession of the Revenue Department Notification No. SRO.A.1966 of 59, published at page 488 of Part I of the Fort St.George Gazette, dated the 1 April 1959, in respect of the exemption of sales made to the Deputy High Commissioner for the United Kingdom in India, the World Health Organization and the United Nations offices and specialized agencies in India in serial No.4, Revenue Department Notification No.603 published at page 1381 of Part III of the Tamil Nadu Government Gazette, dated the 22nd November 1972, Revenue Department Notification No. II(1)Rev.935/74 published at page 64 of the Tamil Nadu Government Gazette, dated the 3rd July 1974, Commercial Taxes and Religious Endowments Department Notification No.II(i) CTRE/94/88, published at page 50 of Part II Section 1 of the Tamil Nadu Government Gazette, dated the 15th June 1988, Commercial Taxes ad Religious Endowments Department Notification No.II(i)/CTRE/36/91, published at page 16 of Part II Section 1 of the Tamil Nadu Government Gazette, dated the 6th March 1991, Commercial Taxes and Religious Endowments Department Notification No.II(2)/CTRE/1290/97 published at page 392 of Part II Section 2 of the Tamil Nadu Government Gazette, dated the 11th June 1997, Commercial Taxes Department Notification No.II(1)/CT/90/98, published at page 58 of Part II Section 1 of the Tamil Nadu Government Gazette, dated the 5th August 1998, Commercial Taxes Department Notification No.II(1)/CT/51(m-a)/2000, published at page 48 of Part II Section 1 of the Tamil Nadu Government Gazette, dated the 28th June 2000, Commercial Taxes and Registration Department Notification No.II(1) /CTR/58(h-1)/2006, published at page 1 of Part II Section 1 of the Tamil Nadu Government Gazette dated the 30th December 2006 and Commercial Taxes and Registration Department Notification No.II(1)/CTR/49(a)/2007, published at page 1 of Part II Section 1 of the Tamil Nadu Government Gazette, dated the 30th July 2007, the Governor of Tamil Nadu hereby makes an exemption in respect of the tax payable under the said Act on the sale of goods made to,-
(i) the Embassies or Consulates of the following One hundred and Eighteen (118) countries in Tamil Nadu for their official use;
(ii) the Consulate General and Consular Officers of the following One hundred and Eighteen (118) countries in Tamil Nadu for their personal use:-
LIST OF COUNTRIES
NOTIFICATION – II
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 the tax payable under the said Act on the sale of goods made to,-
(iii) the Consulate of the United States of America and their entitled members in Tamil Nadu for their official use;
(iv) the Consulate General and Consular Officers of the United States of America in Tamil Nadu for their personal use:-
2. The Notification shall be deemed to have come into force on the 1st June 2007