Section 27(2)(a) in The M.P. Vanijyik Kar Adhiniyam, 1994
(a)Where a registered dealer,-(i)who is an importer or a manufacturer and whose gross turnover in a year does not exceed rupees ten lacs; or(ii)who is neither an importer nor a manufacturer and whose gross turnover in a year does not exceed rupees forty lacs,(iii)[ who is not covered under clause (i) or clause (ii), the State Government may, by notification specify the limit of yearly gross turnover and thereupon, subject to such restrictions and conditions as may be specified in the notification such dealer shall also be eligible for summary assessment under this section.] [Inserted by M.P. Vanijyik Kar (Sanshodhan) Act, 2003 (32 of 2003) w.e.f. 30-9-2003.]