1998 (11) TMI 549

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...., with him), for the appellant.   S.K. Agnihotri, Advocate, for the respondents.   -------------------------------------------------- The judgment of the Court was delivered by   S.P. BHARUCHA, J.-This appeal by special leave impugns the correctness of a judgment and order of a Division Bench of the High Court of Madhya Pradesh See [1997] 106 STC 300 (Ruchi Fabrics Ltd.....

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.... covered by Schedule I, as it originally stood, was now excluded. 4.. During assessment proceedings the appellants were denied the exemption on such cloth manufactured by them, the same now being outside the purview of Schedule I. The appellants filed a writ petition in the High Court of Madhya Pradesh challenging the validity of the notification, dated September 20, 1990, by which the relevant....

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....le in the like manner and subject to the like sanctions and conditions, if any, to add to, amend, vary or rescind any notifications, orders, rules or bye-laws so issued. It added, "Therefore, when the State Government has been given a power to include certain entries in Schedule I, then such power will include in it the power to exclude certain items also". Again, the High Court said: "In the p....

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....e power, by notification, to amend Schedule I only "so as to include therein goods not already specified or may relax or omit any of the conditions and exceptions set out in the corresponding entry in the third column thereof". (Emphasis supplied).  The Legislature, therefore, empowered the State Government to amend Schedule I only to this extent that it could widen the scope thereof, eith....