Section 42(3) in The M.P. Vanijyik Kar Niyam, 1995
(3)Notwithstanding anything contained in sub-rule (1) of Rule 19, the dealer supplying or selling goods to the person shall, unless the contrary is proved, be deemed to have paid tax on the turnover of goods sold to the person, if he furnishes one copy of the certificate in Form 41 or in Form 42, as the case may be, as if he had credited the amount of tax with the treasury by challan. The certificate shall be filed along with the return in Form 12 if the taxable turnover is included in the return or separately, if it is received late from the person.
