Section 17(3) in The M.P. Vanijyik Kar Adhiniyam, 1994
(3)Notwithstanding the repeal of the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959) (hereinafter referred to as the repealed Act) the State Government may, by notification exempt-(i)(a)any class of dealers; or(b)any goods or class of goods in whole or in part;from the payment of tax under the repealed Act; or(ii)any dealer or class of dealers from any provision of the repealed Act or the provision of any rule made thereunder;for any period before the commencement of this Act and for that purpose it shall and shall always be deemed that the provision of Section 12 of the repealed Act have revived for the purpose of such exemption.
