Where a dealer makes sales of injected moulded plastic containers, their stoppers, lids, handles and caps during the period commencing from 15th November, 2010 and ending on 31st March, 2011 to Exide Industries Ltd., required by Exide Industries Ltd. for the manufacture of storage batteries for sale, such dealer may, for the purpose of determination of his turnover of sales on which tax is payable under clause (ba) of sub-section (2) of section 16, deduct under clause (c) of sub-section (1) of section 16, from his turnover of sales sixty six and one half of one per centum of that part of turnover of sales which represents sales of such injected moulded plastic containers, their stoppers, lids, handles and caps and he shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice evidencing such sale.