(1) Where sales of goods are made to a diplomatic mission or to an office of any diplomatic mission specified in column (2) of the Table below for the purpose referred to in column (3) of the said Table, the dealer making such sales may claim for deduction of such sales under sub-clause (xi) of clause (a) of sub-section (3) of section 17 from his gross turnover of sales.
TABLE
Provided that no such deduction shall be allowed where the goods sold are foreign liquor or country liquor specified in Schedule VIII to the Act from a hotel or restaurant for official or personal use of the Deputy High Commissioner for the Peoples' Republic of Bangladesh or his diplomatic officers:-
Provided further that no such deduction shall be allowed if petrol, diesel or other fuel, or goods manufactured in India are sold for the personal use of the Deputy High Commissioner for the Peoples' Republic of Bangladesh or his diplomatic officers.
(2) Notwithstanding anything contained in sub-rule (1), no claim for deduction shall be allowed to the dealer selling the goods unless such selling dealer furnishes a certificate issued in this behalf and duly signed by the Deputy High Commissioner or the Consul General or any officer authorised by him, as the case may be.
(3) Where sales are made to the Consulate General of China at Kolkata or to any member of its staff and where the sale price for each of such sales is rupees five thousand four hundred or more, the dealer making such sales 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 from his gross turnover of sales:-
Provided that no such deduction shall be allowed to the dealer selling the goods unless such selling dealer furnishes a certificate issued in this behalf and duly signed by the Consul General of China at Kolkata or any officer authorized by him.