30. Power of Government to notify exemption or reduction of tax.

(1) The Government may, by notification, whether prospectively or retrospectively make an exemption, or reduction in rate, in respect of any tax payable under this Act—

(a) on the sale or purchase of any specified goods or class of goods, at all points or at a specified point or points in the series of sales by successive dealers; or

(b) by any specified class of persons, in regard to the whole or any part of their turnover; or

(c) on the sale or purchase of any specified classes of goods by specified classes of dealers in regard to the whole or part of their turnover.

(2) Any exemption from tax, or reduction in the rate of tax, notified under sub-section (1) -

(a) may extend to the whole State or to any specified area or areas therein; or

(b) may be subject to such restrictions and conditions as may be specified in the notification.

(3) The Government may, by notification, cancel or vary any notification issued under subsection (1)

** 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 an exemption in respect of the tax payable under the said Act by any dealer on the sale of raw materials used in the manufacture of artificial limbs and calipers to Tvl. Mukti (M.S Dha Foundation), Chennai subject to the following conditions that:-

(i) the seller shall furnish a declaration duly filled in and signed by the said Foundation in the format annexed herewith along with the monthly return to the assessing officer: and

(ii) the goods shall be used by the said Foundation for the purpose of manufacture of artificial limbs and calipers and supplied to the beneficiaries at free of cost.

2. The exemption hereby made shall remain in force for two years from the date of publication of this Notification.

ANNEXURE

DECLARATION

1.Name and complete address of the dealer:- 2.Tax Payer Identification Number (TIN) of the dealer: Certified that the following raw materials have been purchased by us from the above said dealer for the bonafide use of Tvl. Mukti (M.S. Dadha Foundation), Chennai for the manufacture of artificial limbs and calipers and supplied to the beneficiaries at free of cost.