2013 (7) TMI 902

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....inghada" finds place and item No. 2 of Schedule II word "singhada" has been explained by the Commissioner, Commercial Tax as "dried singhada", which is used for preparing flour. It is submitted by Shri Jain that the controversy has been decided by a Division Bench of this court in Writ Appeal No. 384 of 2006 (State of M. P. v. Ashok Kumar Dubey) vide order dated April 26, 2007, by which, the Division Bench considering the controversy has held thus: "7. To appreciate the rival proponements put forth at the Bar it is seemly to reproduce section 15 of the Act which pertains to tax-free goods: '15. Tax free goods.-(1) No tax shall be payable on the sales orpurchase of goods specified in the second column of Schedule I, subject to the restric....

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.... in the list of 'kirana' goods of Schedule II. In Schedule I 'singhada' has been treated as a tax-free goods. Section 15(2) confers power on the State Government to amend Schedule I. The said power is a restricted and constricted one. To elaborate, it only confers power for inclusion or adding certain qualifiers. In Ruchi Fabrics Ltd. v. State of M. P. [2000] 117 STC 273 (SC) a two-Judge Bench of the apex court while dealing with section 10(2) of the Madhya Pradesh General Sales Tax Act, 1958 and the issuance of notification under section 21 of the M. P. General Clauses Act, 1957 by which certain items were excluded expressed the view as under: 'By virtue of section 10(2) of the Madhya Pradesh General Sales Tax Act, 1958, the State Governm....