Section 4(1)(ii) in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(ii)the goods entered into a local area by a registered dealer for use as raw material are specified as such in his certificate of registration under the [VAT Adhiniyam] [Substituted by Notification No. A-5-1-2006-1-V (72), dated 31-10-2006.] on or before the date of entry of such goods;