(e)[ Notwithstanding anything contained in sub-clause (b) and subject to such restrictions and conditions as may be specified, the State Government may, in respect of registered dealers,- [Substituted by M.P. Act No. 12 of 2006.](i)who were eligible to avail of the facility of exemption from or deferment of payment of tax immediately before the commencement of this Act; and(ii)who would have continued to be so eligible had this Act not come into force,
