Section 18(1)(ii) in Tamil Nadu Value Added Tax Act, 2006
(ii)Sale of goods to any registered dealer located in Special Economic Zone in the State, [for the purpose of use in manufacture, trading, production, processing, assembling, packaging or for use as packing material or packing accessories] [These words are inserted in Sub-section (1) Item (ii) and these words are omitted in Sub-section (2) of Section 18 and Sub-section (1) of Section 19 and new proviso was inserted instead of old proviso in Section 19 as per Gazette No 217 dated 14.10.2015.] if such registered dealer has been authorised to establish such units by the authority specified by the Central Government in this behalf; and