https://www.taxtmi.com/caselaws?id=158802 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. en-us Fri, 17 Jan 1997 00:00:00 +0530 Thu, 07 Nov 2013 15:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158802 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. Case-Laws VAT and Sales Tax Fri, 17 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158802