The West Bengal Sales Tax Rules, 1995
Chapter V : Claims for exemption from the tax payable under section 17 and determination of the taxable turnover of sales

36. Exemption from tax on sales to the agencies of the United Nations

Where any dealer make sales of any goods to any of the following organisation and specialised agencies of the United Nations in West Bengal for its official use, such dealer may, for the purpose of determining his taxable turnover of sales, claim deduction of such sales under sub-clause (xi) of clause (a) of sub-section (3) of section 17 from his gross turnover of sales :-

(a) United Nations Development Programme,

(b) World Health Organisation,

(d) United Nations Children's Fund,

(e) Food and Agricultural Organisation,

(f) World Food Programme,

(g) United Nations Educational, Scientific and Cultural Organisation,

(h) United Nations Population Fund,

(i) United Nations Information Centre,

(j) United Nations Industrial Development Organisation,

(k) United Nations Aids, and

(l) United Nations Drugs Programme :

Provided that no claim for deduction shall be allowed unless the dealer selling the goods furnishes a certificate issued in this behalf and duly signed by the appropriate authority or the officer of the organisation or specialised agency, as the case may be, authorised by the said authority.