Section 4(1)(ii) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(ii)the goods entered into a local area by a registered dealer for use as raw material are specified as such in his certificate of registration under the Vanijyik Kar Adhiniyam on or before the date of entry of such goods;