15-A. Power of State Government to amend Schedule II

(1) The State Government may, by notification, amend the Schedule II and thereupon the said Schedule shall stand amended accordingly .

Provided that the rate of tax in respect of any goods specified therein other than the declared goods shall not exceed the rate of tax prescribed in the next higher slab of the rate of tax specified in the Schedule .

Provided further that if any goods are transposed by deleting them from one of the parts of the Schedule and inserting or adding them to another, the rate of tax in respect of such goods shall not exceed the rate of tax prescribed in the next higher slab of the rate of tax specified in the Schedule.

(2) No notification enhancing the rate of tax, shall be issued under this Section without giving in the Gazette such previous notice as the State Government may consider reasonable of its intention to issue such notification.

(3) Every notification issued under sub-section (1) shall, as soon as may be, be laid on the table of the Legislative Assembly.