Section 29(2)(c) in The M.P. Vanijyik Kar Niyam, 1995
(c)The set off shall be admissible under sub-section (1) of Section 13-(i)under clause (a), only in respect of such tax paid goods as are consumed or used as raw material or used as incidental goods during any period and the goods manufactured out of such raw material are sold during such period in 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(ii)under clause (b), only in respect of tax paid goods sold or purchased during any period in the manner specified in sub-clause (i) or sub-clause (ii), as the case may be, of the said clause.