The Government of Meghalaya on October 20, 2022, notifies as notwithstanding anything contained in notification No. ERTS(T)65/2017/1 date June 29, 2017, no State Tax shall be levied or collected in respect of the supply of unintended waste generated during the production of fish meal (falling under heading 2301), except for fish oil, during the period commencing from July 01, 2017, and ending with September 30, 2019, (both days inclusive)
Provided that no refund shall be made of all such State Tax which has been collected, but which would not have been so collected, had this notification been in force at all material times.
[Notification No. ERTS (T) 65/2017/Pt III/313]