Section 65(3) in The M.P. Vanijyik Kar Niyam, 1995
(3)The statement referred to in sub-rule (2) shall be submitted so as to reach the assessing authority-(i)in the case of sale of goods, in the course of inter-State trade or commerce falling within clause (a) of Section (3) of the Central Sales Tax Act, 1956 (No. 74 of 1956) not later than three months from the date on which the movement of the goods from this State to any other State commenced, and(ii)in the case of any such sale falling within clause (b) of Section 3 of the said Act, not later than three months from the date on which the sale was effected by transfer of documents of title to the goods.
