Section 8 in The M.P. Vanijyik Kar Adhiniyam, 1994
8. Liability of a dealer registered under Central Act No. 74 of 1956 to pay tax.
(1)A dealer registered under the Central Sales Tax Act, 1956 (No. 74 of 1956) who is not liable to pay tax under Section 5 shall nevertheless be liable to pay tax on his sales of any goods in respect of the purchases of which he has furnished a declaration under sub-section (4) of Section 8 of the said Act or on the sales of any goods in the manufacture of which such goods have been used, at the rate specific in sub-section (1) of Section 9.(2)Every dealer to whom sub-section (1) applies shall for the purposes of Sections 26, 27, 32 and 42 be deemed to be a registered dealer.
