Section 24(2) in The M.P. Vanijyik Kar Niyam, 1995
(2)The exemption granted under sub-rule (1) shall be subject to the following terms and conditions, namely :(a)If the dealer makes during the period of exemption any sale or purchase which is taxable, he shall, within fifteen days from the date of such sale or purchase give information thereof to the appropriate Commercial Tax Officer.(b)He shall furnish returns by the dates and in the manner prescribed under these rules, beginning with the period commencing with the quarter during which the sale or purchase aforesaid takes place.
