Section 48(1)(g) in The M.P. Vanijyik Kar Niyam, 1995
(g)the sale or purchase of goods by a dealer during any period has been under assessed or has escaped assessment or has been assessed at a lower rate or any deduction has been wrongly made therefrom or a set-off has been wrongly allowed within the meaning of sub-section (1) of Section 28, or sub-section (1) of Section 29, as the case may be; or