Section 13(1)(c) in The M.P. Vanijyik Kar Adhiniyam, 1994
(c)[ A registered dealer entitled to set off in respect of tax paid goods under clause (a) or clause (b) shall also be entitled to a set off in the amount of surcharge paid on such goods equal to fifteen per cent of the amount of set off admissible under the said clauses.] [Inserted by Section 3 of M.P. Commercial Tax (Second Amendment) Act, 1997 w.e.f. 22-8-97.]