In exercise of the powers conferred by section 30 of the TamilNadu value Added Tax Act, 2006 (TamilNadu act 32 of 2006) and in supersession of the Commercial Taxes and Registration Department Notification No.II(l)/CTR/(a-12)/2007, published at page 10 of Part II-Section 1 of the Tamil Nadu Government Gazette, Extraordinary, dated the 1st January, 2007, the Governor of Tamil Nadu hereby makes an exemption in respect of tax payable under the said Act by any distributor in Tamil Nadu on the sale of Liquefied Petroleum Gas for domestic use to the consumer in the State.

2. The exemption hereby made shall be deemed to have come into force on the 1st July 2011 subject to the following conditions-

(i) there shall be no refund of tax already collected from the final consumers on the sale of Liquefied Petroleum Gas for domestic use in the State and remitted to the Government between 1st July 2011 and 5th February 2013; and

(ii) any tax already collected from the final consumers on the sale of Liquefied Petroleum Gas for domestic use in the state during the above said period and not yet remitted to the Government shall be remitted to the Government.

SUNIL PALIWAL,

Secretary to Government.