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).