Section 5(5) in The M.P. Vanijyik Kar Adhiniyam, 1994
(5)For the purpose of this Section, the limits shall be-(a)in relation to a dealer who imports into the State goods other than lottery tickets of the value of not less than Rs. 5,000/- in a year - Fifty Thousand Rupees;(b)in relation to a dealer who manufactures in a year any goods (other than such goods as may be notified by the State Government in this behalf) of the value not less than Rs. 20,000 - Fifty Thousand Rupees;(c)in relation to a dealer a co-operative society registered under any law for the time being in force relating to co-operative societies dealing exclusively in goods produced or manufactured by such society or its members without the aid of hired labour - One Lac Rupees;(d)in relation to a dealer who enters into a works contract and in the execution thereof supplies goods (whether as goods or in some other form) - One Lac Rupees;(e)in relation to a dealer not falling in clause (a), (b), (c) or (d) - One Lac Rupees;(f)[ in relation to a dealer liable to pay tax under Section 9-A - Fifty Thousand Rupees.] [Inserted by M.P. Commercial Tax (Amendment) Act, 1995, w.e.f. 1-4-95.]
