Section 11(2) in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
(2)[ For purposes of claiming deduction in respect of the purchase value of local goods [which have been consumed, used or sold in the same local area] [Substituted by Act No. 22 of 1977 (w.e.f. 1-5-1977).] in relation to which such goods are local goods the dealer shall produce a bill, invoice or cash memo in the manner specified in Section 7 obtained from the registered dealer from whom he has purchased the local goods in that local area as provided in sub-sections (1) and (2) of Section 7.]
