The West Bengal Sales Tax Rules, 1995
Chapter VA : Sales of goods specified in Schedule II eligible for deduction under section 17A(3)(d), manner of determination of purchase prices under section 17A (6) and computation of value added part of turnover of sales under section 17A (4)

62A. Exemption from tax on certain sales of goods specified in Schedule II to diplomatic missions and industrial units and exemption from tax on sales of such goods by industrial units

(1) Where a dealer is required to pay tax under sub-section (1) of section 17A, such dealer, for the purpose of that section, may not include in his turnover of sales during any period that part of sales of goods specified in Schedule II during that period which represents sales of such goods to any diplomatic mission specified in the Table below sub-rule (1) of rule 35 or to any organisation or specified agency of the United Nations referred to in rule 36 :

Provided that such sales shall not be excluded from his turnover of sales unless such dealer, on demand, furnishes to the appropriate assessing authority a certificate issued in this behalf and duly signed by the Deputy High Commissioner, Consul General or any authorised officer of the diplomatic mission, or by an authorised officer of any organisation or specified agency of the United Nations, as the case may be.

(2) Where a dealer makes sales of goods specified in Schedule II -

(a) to the industrial units enjoying incentives as referred to in rule 52,

(b) to the industrial units situated in the Falta Export Processing Zone as referred to in rule 53, or

such sales shall not be included in his turnover of sales of such goods in accordance with the provisions of clause (d) of sub-section (3) of section 17A, and, for the purpose of claiming exclusion of such sales from the turnover of sales of such goods, the provisions of rule 52, rule 53 or rule 54, as the case may be, shall apply mutatis mutandis.

(3) Where a dealer makes sales of goods specified in Schedule II manufactured in his newly set-up small-scale industrial unit within the meaning of rule 98, such sales shall not be included in his turnover of sales in accordance with the provisions of clause (d) of sub-section (3) of section 17A, and, for the purpose of availing the benefit of exclusion of such sales by a dealer, the provisions of rule 98, rule 99 and rule 100 shall apply mutatis mutandis in respect of the period of enjoying such benefit and in the matter of making application, and disposal of such application, for certificate of eligibility which a dealer, claiming the benefit of exemption from payment of tax on such sales, shall obtain and posses as a valid document.