(3)[ A registered dealer who opts for composition of tax sub-section (1) shall not be eligible to any input tax rebate in respect of the goods sold during the year in relation to which such option is exercised by the dealer and the input tax rebate already claimed and adjusted towards the tax payable, shall be paid along with the first quarter of the year.] [Substituted by M.P. Act No. 22 of 2006.]
