https://www.taxtmi.com/caselaws?id=152628 Section 27(1) of the M.P. General Sales Tax Act, 1958 requires a dealer crossing the prescribed turnover limit to issue a bill or cash memorandum for each qualifying sale, and section 27(2) limits the penalty for contravention to double the relevant bill amount or Rs. 50, whichever is less. The provision treats each failure to issue the required document as a separate contravention. Accordingly, where multiple sales transactions in an accounting period are left undocumented, each omission attracts a distinct penalty within the statutory limit, and the Rs. 50 ceiling applies separately to each bill or cash memorandum, not as one aggregate cap for the period. en-us Fri, 19 Oct 1979 00:00:00 +0530 Mon, 08 Jul 2013 12:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152628 Section 27(1) of the M.P. General Sales Tax Act, 1958 requires a dealer crossing the prescribed turnover limit to issue a bill or cash memorandum for each qualifying sale, and section 27(2) limits the penalty for contravention to double the relevant bill amount or Rs. 50, whichever is less. The provision treats each failure to issue the required document as a separate contravention. Accordingly, where multiple sales transactions in an accounting period are left undocumented, each omission attracts a distinct penalty within the statutory limit, and the Rs. 50 ceiling applies separately to each bill or cash memorandum, not as one aggregate cap for the period. Case-Laws VAT and Sales Tax Fri, 19 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152628