Section 8(1)(b) in Tamil Nadu Value Added Tax Act, 2006
(b)[ Notwithstanding anything contained in clause (a) of subsection (1) of Section 3, every dealer in bakery products whose total turnover is not less than rupees ten lakhs but not more than rupees fifty lakhs for the year on the sale of un-branded bakery products and other ready to eat un-branded foods, may at his option, instead of paying tax in accordance with the provisions of sub-section (2) of Section 3 pay tax at the rate specified in the Third Schedule.] [Sun-section (1) was number as clause (a) and clause (b) was added from 1st January 2007 by Section 5 of the Amendment Act (21 of) 2007.]