https://www.taxtmi.com/caselaws?id=141044 Rule 33 of the Madhya Pradesh General Sales Tax Rules, 1959 states that show-cause notice under section 18(5) should ordinarily allow at least 15 days, but the period is directory rather than mandatory; a shorter notice does not by itself invalidate the notice or assessment unless prejudice is shown. The commentary also explains that a person may still be a dealer under section 2(d) of the Madhya Pradesh General Sales Tax Act, 1958 where business involves buying goods for an integrated profit-oriented activity, and nil sales turnover does not prevent purchase-tax liability where taxable goods are bought in the course of business under section 7. en-us Tue, 31 Aug 1965 00:00:00 +0530 Thu, 18 Apr 2013 14:06:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141044 Rule 33 of the Madhya Pradesh General Sales Tax Rules, 1959 states that show-cause notice under section 18(5) should ordinarily allow at least 15 days, but the period is directory rather than mandatory; a shorter notice does not by itself invalidate the notice or assessment unless prejudice is shown. The commentary also explains that a person may still be a dealer under section 2(d) of the Madhya Pradesh General Sales Tax Act, 1958 where business involves buying goods for an integrated profit-oriented activity, and nil sales turnover does not prevent purchase-tax liability where taxable goods are bought in the course of business under section 7. Case-Laws VAT and Sales Tax Tue, 31 Aug 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141044