Section 8(1) in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(1)Every dealer liable to pay tax under the Act shall furnish a return in Form VII:[Provided that any dealer who furnishes a declaration in Form VII-A to the effect,-(a)that he is dealing in the course of his business only in goods specified in Schedule I or Scheduled III and does not deal in goods specified in Schedule II;(b)that he does not effect the entry into any local area from any place outside the State of any goods specified in Schedule III for the purpose specified in clause (b) of sub-section (1) of Section 3; and(c)that the entry of any goods specified in Schedule III for the purpose specified in clause (b) of sub-section (1) of Section 3 into any local area is effected by him only by purchasing such goods within the State of Madhya Pradesh, shall, with effect from the commencement of the quarter next to the date on which he files such declaration, not be required to furnish any returns.][(1-A) Every registered dealer referred to in sub-rule (1) shall alongwith the return in Form VII pertaining to the next quarter of a year, furnish a list showing the total sales made to a registered dealer against a declaration or purchases supported by a declaration issued by the selling registered dealer during the year, which shall be duly signed and verified by him. The list shall be in Form VII-AA dealerwise as far as possible.] [Inserted by Notification No. F-5-1-2006-1-V (72), dated 31-10-2006.]
