Section 39(7) in The M.P. Vanijyik Kar Adhiniyam, 1994
(7)Notwithstanding anything contained in Section 9 or Section 10 where a tax has been levied in respect of the sale or purchase of declared goods under this Act, and such goods are subsequently sold in the course of inter-State trade or commerce, the tax so levied shall be refunded in such manner and subject to such conditions as may be prescribed.
