https://www.taxtmi.com/caselaws?id=104725 State power under section 10(2) of the Madhya Pradesh General Sales Tax Act was confined to enlarging Schedule I by adding goods or relaxing conditions and exceptions; it did not extend to excluding goods already included. Section 21 of the Madhya Pradesh General Clauses Act, 1957 was inapplicable because Schedule I formed part of the Act itself, not a subordinate notification. The legal effect is that an exemption schedule may be widened or its conditions eased, but it cannot be narrowed by executive notification. en-us Wed, 11 Nov 1998 00:00:00 +0530 Mon, 02 Sep 2013 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104725 State power under section 10(2) of the Madhya Pradesh General Sales Tax Act was confined to enlarging Schedule I by adding goods or relaxing conditions and exceptions; it did not extend to excluding goods already included. Section 21 of the Madhya Pradesh General Clauses Act, 1957 was inapplicable because Schedule I formed part of the Act itself, not a subordinate notification. The legal effect is that an exemption schedule may be widened or its conditions eased, but it cannot be narrowed by executive notification. Case-Laws VAT and Sales Tax Wed, 11 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104725