Section 4(2)(c) in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(c)the dealer claiming set off shall, at the time of assessment, produce a true declaration in Form II duly filled in and signed by the selling registered dealer and copies of the relevant bills or cash memoranda or other relevant documents in support thereof. A declaration in Form II may cover more than one entry of goods if the total purchase value covered by the declaration does not exceed ten thousand rupees.]]