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) Wheat

(ii) Oats

(iii) Feeding bottles and nipples

(iv) Helmets

2. The Notification shall come into force on the 1st day of April 2012.

SUNIL PALIWAL

SECRETARY TO GOVERNMENT