Section 112(1) in Meghalaya Value Added Tax Act, 2003
(1)If the State Government is of the opinion that it is expedient in the interest of general public so to do, it may, by notification in the Official Gazette, add to, or omit from, or otherwise amend, the First, the Second, the Third, the Fourth, the Fifth, or the Sixth Schedule retrospectively and thereupon the said schedule shall be deemed to have been amended accordingly.
