(7)(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,for use or consumption of such goods for/in the manufacture or for/in mining of any goods for 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 and thereupon the input tax rebate in respect of such goods shall be claimed or be allowed in such manner, to such extent, within such period and subject to such restrictions and conditions as may be specified in the notification.(b)The provisions of clause (b) of sub-section (1) and sub-sections (3) to (5) shall apply to input tax rebate that may be claimed or allowed in respect of goods referred in clause (a).]
