Section 19(3) in The M.P. Vanijyik Kar Niyam, 1995
(3)Notwithstanding anything contained in sub-rule (1), if on the application of any registered dealer having more than one place of business in the State, the Commissioner is satisfied that submission of separate return under sub-rule (1), is not necessary he may, by an order in writing exempt such dealer from submitting such returns with effect from such date as may be specified in the order.
