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2. This notification shall be deemed to have come into force on the 27th day of March, 1998 and shall remain in force upto and inclusive of the 26th March, 1999.”

18. The genesis for the Government Orders is the report of the Sales Tax Reforms Committee chaired by Hon'ble (Retd) Mr.Justice Thangaraj. The remit to the Committee was to examine the avenues of loss of commercial taxes in the State of Tamil Nadu and propose reforms that would be in the interests of both the exchequer as well as the economy. The narration and background as recorded by the Committee in the context of man-made fibers reads as follows:-

“159. I had announced a long term taxation policy in the last year's Budget to foster a stable, clear and friendly taxation environment for stimulating industrial growth and commerce. Accordingly, many reforms were undertaken in the Sales Tax structure. Taxes were reduced in respect of several categories. Trade and Industry have welcomed these measures. Following this, a Sales Tax Rationalisation Committee was constituted under the Chairmanship of Thiru C. Thangaraju, I.A.S. (Retd.) to make recommendations for necessary further changes in commercial taxes. After careful consideration of the report of this Committee it has been decided to make the following changes in Sales Tax. I hope these changes would provide further impetus to the growth of agriculture, industry and trade in our State.