(a)The State Government, if it deems fit, may, by notification, specify any goods mentioned in Fart III of Schedule II for the purpose of claiming or allowing input tax rebate under this section, when such goods are purchased by a registered dealer from another such dealer within the State of Madhya Pradesh,-(i)after payment to him of tax under Section 9; or(ii)which are tax paid goods at the hands of the selling registered dealer,