Section 15 in The M.P. Vanijyik Kar Adhiniyam, 1994
15. Tax free goods.
(1)No tax shall be payable on the sales or purchase of goods specified in the second column of Schedule-I, subject to the restrictions and exceptions, if any, set out in the corresponding entry in the third column thereof.(2)The State Government may in respect of any goods, by notification amend Schedule-I, so as to include therein any goods not already specified or may relax or omit any of the conditions and exceptions set out in the corresponding entry in the third column thereof.
