In exercise of the powers conferred by sub-sections (1) and (3) of Section 30 read with clause (i) of sub-section (3) of Section 88 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), and in supersession of the Commercial Taxes Department Notification No.(ll)(1)/CT/45(e-4)/2001, dated the 18th August 2001, published at Page 8 of Part II-Section 1 of the Tamil Nadu Government Gazette, Extraordinary, dated the 18th August 2001, the Governor of Tamil Nadu hereby makes a reduction in rate of tax to five per cent in respect of the tax payable by any dealer on the sale of switching equipments, sound recording and transmitting equipments of every description including telephones, intercom device, telephone cables, fibre optic cables, switch board, power supply based power plant for telecom application, parts and accessories thereof and batteries for power backup system for equipments only, to Thiruvalargal Bharath Sanchar Nigam Limited and Mahanagar Telephone Nigam Limited.

2. The Notification shall come into force on the 12th July 2011.