Section 4(2)(b) in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(b)the goods purchased 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 such purchase by him;