Omission of VAT schedules: Mizoram omits existing schedules in VAT Act without prejudice to constitutional entry

Subject to the Act's savings, the amendment omits Schedules I, II and III of the Mizoram Value Added Tax Act, 2005 from commencement, while expressly preserving the constitutional allocation of taxing powers by stating the omission is without prejudice to Entry 54 of List II of the Seventh Schedule.

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