(1)Notwithstanding the repeal of the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) or the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959) repeated by Act No. 5 of 1995 (hereinafter referred to as the repealed Acts), the State Government may, by notification, exempt-(i)(a)any class of dealers; or(b)any goods or class of goods in whole or in part, from the payment of tax under the repealed Act; or(ii)any dealer or class of dealers from any provision of the repealed Acts or the provision of any rules made there under.for any period before the, commencement of this Act and for that purpose it shall and shall always be deemed that the provisions of" Section 17 of the Act repealed by this Act or Section 12 of the Act No. 2 of 1959 repealed by Act No. 5 of 1995 have revived for the purpose of such exemption.
