Retrospective exemption from, or levy or collection of, State tax in certain cases.

18.

1. (1) Notwithstanding anything contained in the notification no. F-A-3-33-2017-1-V(42), published in the Madhya Pradesh Gazette (Extraordinary) Serial No. 293 dated the 29th June, 2017, issued by the State Government on the recommendations of the Council, in exercise of the powers under sub-section
2. (1) of section 9 of the Madhya Pradesh Goods and Services Tax Act, 2017, no State tax shall be levied or collected in respect of supply of unintended waste generated during the production of fish meal (falling under heading 2301), except for fish oil, during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive).
3. (2) No refund shall be made of all such State tax which has been collected, but which would not have been so collected, had sub-section
4. (1) been in force at all material times.