In exercise of the powers conferred by sub-sections (1) and (2) 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 a reduction in rate from 14.5% to 5% in respect of tax payable under the said Act by any dealer on the sale of Generating sets (Gen-sets) used for producing electricity.

2. The notification shall be deemed to have come into force with effect on and from the 7th December 2012.

SUNIL PALIWAL,

Secretary to Government.