(d)Notwithstanding anything contained in clause (a), where the goods purchased within the State of Madhya Pradesh by canteen stores department, registered under the Act, from a registered dealer after payment to him input tax, are sold as canteen stores by the canteen stores department to serving military personnel and ex-servicemen directly or through regimental or unit run canteens, the canteen stores department shall claim or be allowed in such manner and within such period as may be perscribed, input tax rebate of the amount of such input tax, which is in excess of 4 per cent of the purchase price, net of input tax, of such goods.]