Restrict material groups  at PR/PO creation for items w/o material master

Dear SAP experts
I have one question related to restricting material groups which are possible for selection during purchase requisition or purchase order creation.
The material group is created and several material master records are linked to it. Now the requirement is that when users are creating either purchase requisitions or purchase orders it shouldn't be possible to select that specific material group>
But this should be valid only if PR or PO are being created for items without material master record. If PR/PO is created for item with material master record then the restriction should not take place.
What would be the nicest solution to achieve that?
Thank you all in advance for your help.
Regards,
Miha

Hello Prakash
Thank you very much for your answer. i think it is a very good starting point.
However I am not too familiar with authorization group configuration of material groups.
Right now in our system (transaction OMSF) field authorization group is empty for all existing material groups.
Does this mean that for the material group that I want to have restricted I need to have two entries: one with Authorization group ZOK and another with ZNOTOK (or whatever the naming would be)?
Furthermore I would like to ask you where is then the link between authorization group and user exit?
And thirdly: do you perhaps have some more details which user exit(s) are relevant for our topic?
So far thank you very much and I hope that you can provide me also with additional info.
Rgds
Miha

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