Section 17(1) in The M.P. Vanijyik Kar Adhiniyam, 1994
(1)The State Government may, by notification and subject to such restrictions and conditions as may be specified therein, exempt whether prospectively or retrospectively,(i)(a)any class of dealers; or(b)any goods or class of goods, in whole or in part,from the payment of tax under this Act for such period as may be specified in the notification;(ii)any dealer or class of dealers from any provision of this Act or any provision of a rule made under Section 80 for such period as may be specified in the notification.
