28. Levy of concessional rate of tax under sub-section (2) of Section 10.
- The tax at the concessional rate under sub-section (2) of Section 10 on the purchases of goods for use as raw material or incidental goods in the manufacture of other goods for sale shall be levied subject to the following restrictions and conditions, namely-(i)the purchases of such goods shall be made by a registered dealer;(ii)the goods for use as raw material or incidental goods purchased by a registered dealer in the manufacture of other goods for sale should have been specified as such in his registration certificate;(iii)the goods manufactured by using such goods as raw material shall be sold by the registered dealer manufacturing such goods in 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.
