In this Act, unless there is anything repugnant in the subject or context,-

(y) Tax paid goods in relation to goods specified in part III of Schedule II and the goods notified under Section 9-A, on which tax is payable under Section 9 means any such goods which have been purchased by a dealer from a registered dealer inside the State of Madhya Pradesh within the meaning of Section 4 of the Central Sales Tax Act, 1956 (No. 74 of 1956):

Provided that the liquor as specified in Part-Ill A of Schedule II, on which tax is payable under section 9 and which have been purchased by a dealer other than a dealer who holds F.L.2/F.L.3/F.L.3-A/F.L.4/F.L.4-A license under the Madhya Pradesh Excise Act, 1915 (No. 2 of 1915), from a registered dealer inside the State of Madhya Pradesh within the meaning of section 4 of the Central Sales Tax Act, 1956 (No. 74 of 1956), shall be "tax-paid goods" for the purpose of this clause.