Section 116(3) in Meghalaya Value Added Tax Act, 2003
(3)Where a registered dealer was enjoying the benefit of tax exemption under the Meghalaya Industries (Sales Tax Exemption) Scheme, 2001 notified under the provisions of the repealed Acts, for a specified period immediately before the appointed day and who would have continued to be so eligible on such appointed day under the Scheme has this Act not come into force, may be allowed any other benefit payable by him under this Act by the Commissioner for the balance on-expired in a manner to be prescribed by Government.
