Section 42(1) in The M.P. Vanijyik Kar Niyam, 1995
(1)(a)Where a deduction of any amount is made by a person under sub-section (1) of Section 34 he shall issue a certificate in Form 41 in duplicate to the dealer selling or supplying the goods;(b)where a deduction of any amount is made by a person under sub-section (1) of Section 35, he shall issue a certificate in Form 42 in duplicate to the dealer selling or supplying the goods.
