(1)No tax shall be payable under this Act on the sale of goods specified in Schedule 1 subject to the conditions and exceptions, if any, set out therein.(2)The State Government, after giving by notification such previous notice as it considers reasonable of its intention so to do, may add to or omit from, or otherwise amend Schedule I and thereupon the said Schedule shall be deemed to be amended accordingly:Provided that the said notification may be given such retrospective or prospective effect as may be specified therein.
