Section 29(1) in The M.P. Vanijyik Kar Niyam, 1995
(1)The set off under clause (a) of sub-section (1) of Section 13 shall be granted subject to the following restrictions and conditions, namely :(i)the tax paid goods consumed or used as raw material or used as incidental goods, as the case may be, are specified as raw material or incidental goods in his registration certificate;(ii)the goods manufactured after consuming or using the tax paid goods as raw material are sold by the registered dealer in the State of Madhya Pradesh or in the course of inter-State trade or commerce or in the course of export out of the territory of India; and(iii)the registered dealer claiming the set off produces at the time of assessment copies of the relevant bills or cash memoranda obtained from the selling registered dealer in support of the fact that the goods purchased by him and consumed or used as raw material or used as incidental goods have borne tax at full rate under sub-section (1) of Section 9.
