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 the said Act by any dealer on the sale of the following goods, namely:-

(i) fuel manufactured out of municipal solid dry waste;

(ii) plates, cups, including thonnai manufactured out of areca palm leaf;

(iii) palmyra rafters used as beams in huts and small houses; and

(iv) ice bars / blocks.

2. This Notification shall come into force on the 1st April 2010.