Retrospective effect to notification issued under sub-section (2) of Section 7.

19.

1. (1) Subject to the provisions of sub-section (2), the notification no F A-3-39/2017/I/V(83), published in the Madhya Pradesh Gazette (Extraordinary) Serial No.464 dated the 22nd November, 2019, issued by the State Government, on the recommendations of the Council, in exercise of the powers under sub-section
2. (2) of section 7 of the Madhya Pradesh Goods and Services Tax Act, 2017, shall be deemed to have, and always to have, for all purposes, come into force on and from the 1st day of July, 2017.
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 the notification referred to in sub-section
4. (1) been in force at all material times.