In exercise of the powers conferred by sub-sections (1), (2) and (3) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) and in supersession of the Commercial Taxes and Registration Department Notification No.II(1)/CTR/30(a-4)/2007, published at page 4 of Part II-Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated the 23rd March 2007, the Governor of Tamil Nadu hereby makes a reduction in the rate of tax payable under clause (b) of sub-section (1) of section 7 of the said Act on the sale of mineral water served in or catered indoors or outdoors by hotels, restaurants, sweet-stalls, clubs, caterers and any other eating houses to two per cent of the taxable turnover, subject to the condition that tax has been paid on the purchase of mineral water under the said Act.

2. This Notification shall come into force on the 10th day of March 2012.

SUNIL PALIWAL

SECRETARY TO GOVERNMENT