Power to amend a tax-free schedule includes excluding goods by notification where the parent statute does not forbid it.

A statutory power to amend a tax-free schedule includes the power to include or exclude entries, unless the parent Act clearly prohibits exclusion. Interpreting section 10(2) of the M.P. General Sales Tax Act, 1958, the High Court held that the State Government could amend Schedule I by notification to remove goods from the tax-free entry. The Court relied on section 21 of the M.P. General Clauses Act, 1957, which treats a power to issue notifications as including the power to add to, amend, vary or rescind them. The challenge to the notification therefore failed, and the notification was upheld as within power.

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Issues: Whether the State Government, in exercise of power under section 10(2) of the M.P. General Sales Tax Act, 1958, could amend Schedule I by excluding certain goods from the tax-free entry.

Analysis: Section 10(1) made sales or purchases of goods specified in Schedule I tax-free, subject to the stated conditions and exceptions. Section 10(2) empowered the State Government to amend Schedule I by notification. The Court read this power broadly and held that the authority to amend includes the authority to include as well as exclude entries. Support was drawn from section 21 of the M.P. General Clauses Act, 1957, which provides that a power to issue notifications includes the power to add to, amend, vary, or rescind them. The Court also distinguished the authorities relied upon by the petitioner, holding that they did not limit the present statutory power.

Conclusion: The notification was within the State Government's power and was not ultra vires; the challenge failed.

Final Conclusion: The tax-free schedule could validly be modified by notification to remove items from its scope, and the petition was dismissed.

Ratio Decidendi: A statutory power to amend a schedule or notification includes, by virtue of the general clauses rule, the power to include, exclude, vary, or rescind entries unless the parent statute clearly forbids such exclusion.

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