Section 38(5) in Tamil Nadu Value Added Tax Act, 2006
(5)The Government may, from time to time, by notification -(a)exempt from the operation of sub-section (1), or sub-section (3), or sub-section (4) any specified class of dealers or dealers in any specified goods or class of goods;(b)enhance the total turnover limit specified in sub-section (1) for the registration of any specified class of dealers or dealers in any specified goods or class of goods.
