Material restriction by Customer

Hello Gurus - I have a biz requirement where they would want a specific customer (sold to) to be able to order specific materials only. At first, I got a thought to define a division wherein that sold to and material be defined on that division. I am told that there is another way of achieving it and that is by condition records. I do understand that this is something very much similar to a info record in purchasing but am not sure how condition record would achieve it in sales processing. They need something of this sort.

Customer Materials they can order

QVC material1, material2, material5, material6 etc.

JC Penney Material3, Material4 etc

Thanks a bunch !!