Section 80(2)(e) in The M.P. Vanijyik Kar Adhiniyam, 1994
(e)(i)the restrictions and conditions subject to which the provisions of sub-section (2) of Section 9 shall apply to a selling registered dealer;(ii)the restrictions and conditions subject to which tax shall be levied at the concessional rate under sub-section (2) of Section 10;(iii)the restrictions and conditions subject to which and the manner in which set off shall be granted under Section 13;