Section 2(1)(f) in M.P. High Speed Diesel Upkar Adhiniyam, 2018
(f)"taxable turnover" in relation to a dealer means that part of dealer's turnover which remains after deducting therefrom the sale price of High Speed Diesel at the hands of the registered dealer from whom it has been purchased, subject to the condition that the selling registered dealer has paid cess on such sale price;