(1) Where a dealer makes a sale of goods specified in Part B of Schedule IV, bitumen, Liquefied Petroleum Gas (LPG), propane, or butane,-
(a) directly to any diplomatic or consular office of -
(i) the United Kingdom,
(ii) Japan,
(iii) the United States of America,
(iv) Italy,
(v) Omitted w.e.f.14-03-2012,
(vi) Germany,
(vii) the Peoples' Republic of Bangladesh,
(viii) Royal Nepal, or
(b) to a dealer for the purpose of resale by him to any diplomatic or consular office mentioned in clause (a),
such dealer may, for the purpose of determining his taxable turnover of sales, deduct such sale under sub-clause (xi) of clause (a) of sub-section (3) of section 17 from his gross turnover of sales :
Provided that the claim for such deduction shall not be allowed unless he produces,-
(i) in respect of sale referred to in clause (a), bill or cash memo to show that no tax has been charged on such sale ;
(ii) in respect of sale referred to in clause (b), a certificate issued by such diplomatic or consular office, that no tax has been charged on such sale:
Provided further that no such deduction shall be admissible if such goods are sold to any diplomatic or consular office of Germany unless the sale price for each sale is rupees five thousand six hundred or more.
(2) Where sales of goods specified in Part B of Schedule IV are made to each other by the following dealers, namely,-
(a) Indian Oil Corporation Limited,
(b) Hindustan Petroleum Corporation Limited,
(c) Bharat Petroleum Corporation Limited,
(d) IBP Company Limited, and
(e) Indian Oil Corporation Limited (Assam Oil Division),
(f) Reliance Petroleum Private Limited, and
(g) Reliance Petro marketing Private Limited
(j) Essar Oil Limited,
(k) Oil and Natural Gas Corporation, and
(l) Bongaigaon Refinery & Petrochemicals Limited.
such selling dealer may, for the purpose of determining his taxable turnover of sales, deduct such sales under sub-clause (xi) of clause (a) of sub-section (3) of section 17,if the purchasing dealer makes purchases of such goods for the purpose of resale, or for the purpose of sale under sub-section (2) of section 8 of the Central Sales Tax Act, 1956, by him:
Provided that the claim for such deduction shall not be allowed unless the selling dealer furnishes, on demand, a declaration in the form appended to this sub-rule, duly filled in and signed by the purchasing dealer or by a person authorised for this purpose along with a certificate from such purchasing dealer that payment of full tax at the rate specified in notification issued under sub-section (1) of section 18 of the West Bengal Sales Tax Act, 1994 has been made by him on sales of such purchased goods:
Provided further that no such claim for deduction shall be allowed if a single declaration covers sales made during a period exceeding one month.