(5)In the event of disposal of,-(a)(i)goods purchased; or(ii)the goods specified in Schedule II, manufactured out of the goods purchased,otherwise than by way of sale within the State of Madhya Pradesh or in the course of inter-State trade or commerce or in the course of export out of the territory of India; or(b)the goods specified in Schedule I, manufactured out of the goods purchased, otherwise than by way of sale in the course of export out of the territory of India, the purchaser shall deposit the amount at the rate of 4 per cent of the purchase price, net of input tax, of the goods purchased.
