Section 8(1)(c) in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(c)that the entry of any goods specified in Schedule III for the purpose specified in clause (b) of sub-section (1) of Section 3 into any local area is effected by him only by purchasing such goods within the State of Madhya Pradesh, shall, with effect from the commencement of the quarter next to the date on which he files such declaration, not be required to furnish any returns.]