Section 8(3) in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(3)[ (a) Every person liable to pay tax under sub-section (2) of Section 3 shall furnish a return in Form VII-B to the Commercial Tax Officer having jurisdiction over the local area wherein such person effects entry of the goods specified in Schedule II and/or Schedule III within thirty days in the manner prescribed for a dealer in [Rule 21 of the VAT Niyam] [Inserted by Notification No. A-5-19-1982 (23)-ST-V, dated 2-5-1984.],(b)Every such person shall furnish a statement in Form VIII-A in duplicate giving the closing balance of the stock of goods specified in Schedule II and/or Schedule III at the end of the year, within sixty days of the close of the year to the Commercial Tax Officer specified in clause (a).][4 ***] [Omitted by Notification No. A-3-20-09-1-V (58), dated 12-5-2010.]
