Section 7A(2)(ii) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(ii)The deduction under sub-clause (d) in clause (i) shall be given from the amount arrived at in sub-clause (c) thereof in the same proportion as the population of the local area, in respect of which the goods are local goods, bears to the total population of Chhattisgarh according to the last census.