Section 112 in Meghalaya Value Added Tax Act, 2003
112. Power of State Government to amend schedules.
(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.(2)The State Government may amend the said schedules retrospectively if such amendment does not prejudicially affect the interest of any dealer and it does not violate the principle of equity.
