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1998 (11) TMI 549 - SC - VAT and Sales TaxPower to make to include power to add, amend, vary or rescind orders, etc Held that:- Appeal allowed. The Legislature, empowered the State Government to amend Schedule I only to this extent that it could widen the scope thereof, either by including therein goods which had not already got its benefit or by relaxing or removing conditions which were a pre-requisite for obtaining the exemption thereunder. No power was conferred by the statute upon the State Government in any way to curtail the scope of Schedule I. Having regard to the express terms of section 10(2), reliance upon section 21 of Madhya Pradesh General Clauses Act was uncalled for. In any event, under section 21 the power to issue a notification, order, rule or bye-law conferred by a Madhya Pradesh Act is to be read as including a power to add to, amend, vary or rescind the notification, order, rule or bye-law so issued. Section 21 has no application to a case such as this where the Schedule (Schedule I) is a part of the statute itself and not the creation of a notification, order, rule or bye-law.
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