Section 49(1)(c) in The M.P. Vanijyik Kar Niyam, 1995
(c)a person who has been granted a provisional registration certificate under Section 24, having purchased raw material on payment of tax in accordance with clause (a) of sub-section (2) of Section 9, fails to start selling goods manufactured by him within the period specified in the certificate or within the period extended by the Commissioner, as the case may be; or