Section 9B(2) in The M.P. Vanijyik Kar Adhiniyam, 1994
(2)Every dealer who is liable to pay tax under sub-section (1) shall continue to be so liable until the expiry of two consecutive years during each of which his turnover has not exceeded the limits specified in sub-section (1) and on the expiry of such period his liability to pay tax shall cease.]
