Section 30(1) in Tamil Nadu Value Added Tax Act, 2006
(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.
