https://www.taxtmi.com/caselaws?id=172064 Dried singhada remained covered by the exemption in Schedule I of the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994, because the legislative entry for singhada was not displaced by a later notification placing it in Schedule II. The State Government's power under section 15(2) extended only to including additional goods in Schedule I or to relaxing or omitting conditions attached to an exempt entry; it did not permit exclusion of an item already protected by the schedule. A notification or clarificatory circular could not override or narrow the legislative exemption, and the attempt to tax dried singhada was ineffective. en-us Tue, 23 Jul 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172064 Dried singhada remained covered by the exemption in Schedule I of the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994, because the legislative entry for singhada was not displaced by a later notification placing it in Schedule II. The State Government's power under section 15(2) extended only to including additional goods in Schedule I or to relaxing or omitting conditions attached to an exempt entry; it did not permit exclusion of an item already protected by the schedule. A notification or clarificatory circular could not override or narrow the legislative exemption, and the attempt to tax dried singhada was ineffective. Case-Laws VAT and Sales Tax Tue, 23 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172064