Section 19(1)(b) in The M.P. Vanijyik Kar Niyam, 1995
(b)Every registered dealer-(i)who is an importer or a manufacturer and whose gross turnover in a year does not exceed rupees ten lacs; or(ii)who is neither an importer nor a manufacturer and whose gross turnover in a year does not exceed rupees forty lacs, and who is eligible for assessment under the provisions of sub-section (2) of Section 27 shall for each year furnish a return in Form 12 [within the period prescribed under the said sub-section] [Substituted by Notification No. A-5-2-96-ST-V(8), dated 9-2-99 for the words 'within thirty days of the expiry of the year to which the return relates' (w.e.f. 9-2-99).].