Section 27(7) in The M.P. Vanijyik Kar Adhiniyam, 1994
(7)[ If the Commissioner is satisfied that a dealer has, with a view to evade payment of tax, shown in his accounts sales or purchases of any goods at prices which are abnormally low compared to the prevailing market prices of such goods, the Commissioner may, after making such enquiry as may be necessary and after giving the dealer a reasonable opportunity of being heard, assess or re-assess the dealer to the best of his judgement.] [Substituted by MP Commercial Tax (Amendment) Act, 1999 w.e.f. 1-5-99.]
